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USDA will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402 in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized administrative offset under § 3.44.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 61 - Gross income defined
§ 2461 note - Mode of recovery
§ 3701 - Definitions and application
§ 3711 - Collection and compromise
§ 3716 - Administrative offset
§ 3717 - Interest and penalty on claims
§ 3718 - Contracts for collection services
§ 3720A - Reduction of tax refund by amount of debt
§ 3720B - Barring delinquent Federal debtors from obtaining Federal loans or loan insurance guarantees