20 CFR 404.526 : Employees' Benefits (§ 1.1 To Parts 1011-1099) — (Part 400 To Part 499) — Social Security Administration (Part 400 To Part 499) — Federal Old-Age, Survivors And Disability Insurance (1950- ) (§ 404.1 To § 404.2127) — Overpayments, Underpayments, Waiver Of Adjustment Or Recovery Of Overpayments, And Liability Of A Certifying Officer (§ 404.501 To § 404.545) — Tax refund insufficient to cover amount of overpayment.

4 Aug 2016

If a tax refund for a given taxable year is insufficient to recover an overpayment completely, the case will remain with the Department of the Treasury for offset, assuming that all criteria for offset continue to be met.

20 CFR 404.526
[62 FR 64278, Dec. 5, 1997]