CFR > Title 36 > Chapter XII > Subchapter A > Part 1201 > Subpart D – Tax Refund Offset
Current as of: 2024 | Check for updates
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| § 1201.40 | Which debts can NARA refer to the Treasury for collection by offsetting tax refunds? |
| § 1201.41 | What are NARA’s procedures for collecting debts by tax refund offset? |
Terms Used In CFR > Title 36 > Chapter XII > Subchapter A > Part 1201 > Subpart D - Tax Refund Offset
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.