C.F.R. » Title 20 » CHAPTER III—SOCIAL SECURITY ADMINISTRATION › PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) › Subpart F—Overpayments, Underpayments, Waiver of Adjustment or Recovery of Overpayments, and Liability of a Certifying Officer

20 C.F.R. § 404.526

Tax refund insufficient to cover amount of overpayment

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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.

[62 FR 64278, Dec. 5, 1997]
Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Heard v. United States Soc. Sec. Admin., 170 F. Supp. 3d 124 (D.D.C. 2016).
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Heard v. United States Soc. Sec. Admin., 170 F. Supp. 3d 124 (D.D.C. 2016). “In further support of their concern as to Heard’s balance, the plaintiffs cite 20 C.F.R. § 404.526 , which provides that "[i]f 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…”
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