§ 13.39 Agency determination.
Current through Aug 22, 2025 · Read all of Part 13
(a) Following review of the evidence, EPA will issue a written decision.
(b) If EPA either sustains or amends its determination, it shall notify the debtor of its intent to refer the debt to the IRS for offset against the debtor's Federal income tax refund. If EPA cancels its original determination, the debt will not be referred to IRS.