Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt

摘要

The Department of the Treasury, Financial Management Service (FMS), is amending its regulation governing the centralized offset of tax refund payments to collect nontax debts owed to the United States. The amendment authorizes the offset of Federal tax refunds irrespective of the amount of time the debt has been outstanding.