Referral of Debts to the Internal Revenue Service for Tax Refund Offset

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The Environmental Protection Agency (EPA), as a participant in the Federal Tax Refund Offset Program, is issuing interim regulations to govern the referral of delinquent debts to the Internal Revenue Service (IRS) for offset against the income tax refunds of persons owing money to EPA. These regulations allow EPA to collect debts by means of offset from the income tax refunds of persons owing money to EPA provided certain conditions are met. This rule establishes procedures to be followed by EPA in requesting the IRS to offset tax refunds due to taxpayers who have past-due legally enforceable debt obligations to the EPA.