§ 1.124 Interest, penalties, and costs.
Current through Oct 1, 2026 · Read all of Part 1
To the extent permitted or required by 31 U.S.C. 3717 or other law, regulation, or order, all interest, penalties, and costs applicable to the debt or incurred in connection with its referral for collection by tax refund offset will be assessed on the debt and thus increase the amount of the offset.