Case Type Number:
Statute (Common Name):
Deficit Reduction Act of 1984
Brief Description of Case Type:
Proceedings providing a taxpayer-debtor the opportunity to challenge a notice of intent by EPA to refer past-due debts to the Internal Revenue Service for offset against income tax refunds otherwise owed such person. If EPA determines that such debt is past-due and legally enforceable referral is made to IRS for tax refund offset.
Relief Available in Actions Filed by Agency:
Verified by Agency: