Part 366. 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.