CFR > Title 45 > Subtitle B > Chapter XI > Subchapter B > Part 1150 > Subpart C – Tax Refund Offset
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| § 1150.30 | Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds? |
| § 1150.31 | What are the Endowment’s procedures for collecting debts by tax refund offset? |
Terms Used In CFR > Title 45 > Subtitle B > Chapter XI > Subchapter B > Part 1150 > Subpart C - 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.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.