§ 408.905 - Will we withhold or adjust an underpayment to reduce an overpayment if that overpayment occurred in a different period?
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We will withhold or adjust any underpayment due you to reduce any overpayment to you that we determine for a different period, unless we have waived recovery of the overpayment under the provisions of §§ 408.910 through 408.914.