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U.S. Code of Federal Regula...
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Title 20—Employees' Benefits
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CHAPTER II—RAILROAD RETIREM...
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PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REF...
PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET
§ 366.1 - Notification to Internal Revenue Service.
§ 366.2 - Past-due legally enforceable debt.
§ 366.3 - Reasonable attempt to notify.
§ 366.4 - Notification to debtor.
§ 366.5 - Consideration of evidence.
§ 366.6 - Change in notification to Internal Revenue Service.