Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3720A&num=0&edition=prelim
Timestamp: 2020-08-13 04:09:59
Document Index: 612952059

Matched Legal Cases: ['§ 3720', '§2653', '§5129', '§3', '§108', '§31001', '§401', '§31001', '§31001', '§3', '§3', '§5129']

[USC02] 31 USC 3720A: Reduction of tax refund by amount of debt
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31 USC 3720A: Reduction of tax refund by amount of debt Text contains those laws in effect on August 11, 2020
(b) No Federal agency may take action pursuant to subsection (a) with respect to any debt until such agency-
(h)(1) 1 The disbursing official of the Department of the Treasury-
(1) 1 shall notify a taxpayer in writing of-
(2) 1 shall notify the Internal Revenue Service on a weekly basis of-
(h)(2) 1 The term "disbursing official" of the Department of the Treasury means the Secretary or his designee.
(Added Pub. L. 98–369, div. B, title VI, §2653(a)(1), July 18, 1984, 98 Stat. 1153 ; amended Pub. L. 101–508, title V, §5129(b), Nov. 5, 1990, 104 Stat. 1388–287 ; Pub. L. 102–589, §3, Nov. 10, 1992, 106 Stat. 5133 ; Pub. L. 103–296, title I, §108(j)(2), Aug. 15, 1994, 108 Stat. 1488 ; Pub. L. 104–134, title III, §31001(u)(1), (v)(1), (w), Apr. 26, 1996, 110 Stat. 1321–375 .)
The Social Security Act, referred to in subsec. (f)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620 , as amended. Title II of the Act is classified generally to subchapter II (§401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Section 204 of the Act is classified to section 404 of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
1996-Subsec. (a). Pub. L. 104–134, §31001(v)(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "Any Federal agency that is owed a past-due legally enforceable debt (other than any past-due support), including debt administered by a third party acting as an agent for the Federal Government, by a named person shall, in accordance with regulations issued pursuant to subsections (b) and (d), notify the Secretary of the Treasury at least once a year of the amount of all such debt."
Subsec. (h). Pub. L. 104–134, §31001(w), amended subsec. (h) generally. Prior to amendment, subsec. (h) read as follows: "For purposes of this section-
"(1) the term 'Federal agency' means a department, agency, or instrumentality of the United States (other than an agency subject to section 9 of the Act of May 18, 1933 (48 Stat. 63, chapter 32; 16 U.S.C. 831h)), and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code);
"(2) the term 'past-due support' means any delinquency subject to section 464 of the Social Security Act;
"(3) the term 'OASDI overpayment' means any overpayment of benefits made to an individual under title II of the Social Security Act; and
"(4) the term 'person' means an individual; or a sole proprietorship, partnership, corporation, nonprofit organization, or any other form of business association."
1994-Subsec. (f)(2). Pub. L. 103–296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services" wherever appearing.
1992-Subsec. (a). Pub. L. 102–589, §3(1), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: "Any Federal agency that is owed a past-due legally enforceable debt (other than any past-due support) by a named person shall, in accordance with regulations issued pursuant to subsection (d), notify the Secretary of the Treasury of the amount of such debt."
Subsec. (b)(3) to (5). Pub. L. 102–589, §3(2), struck out "and" at end of par. (3), substituted "(determined on a government-wide basis) to obtain payment of such debt; and" for "to obtain payment of such debt." in par. (4), and added par. (5).
1990-Subsec. (a). Pub. L. 101–508, §5129(b)(1), struck out "OASDI overpayment and" after "other than any".