# 31 U.S.C. § 3720A: Reduction of tax refund by amount of debt

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t31_s3720A

## Section

- **Citation:** 31 U.S.C. § 3720A
- **Heading:** Reduction of tax refund by amount of debt
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 31—MONEY AND FINANCE > SUBTITLE III—FINANCIAL MANAGEMENT > CHAPTER 37—CLAIMS > SUBCHAPTER II—CLAIMS OF THE UNITED STATES GOVERNMENT

## Text

Any Federal agency that is owed by a person a past-due, legally enforceable debt (including debt administered by a third party acting as an agent for the Federal Government) shall, and any agency subject to section 9 of the Act of May 18, 1933 ( 16 U.S.C. 831h ), owed such a debt may, in accordance with regulations issued pursuant to subsections (b) and (d), notify the Secretary of the Treasury at least once each year of the amount of such debt.

(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 .)

## Nearby sections

- [31 U.S.C. § 3701 Definitions and application](https://www.frixlaw.com/law-library/statutes/usc_t31_s3701.md)
- [31 U.S.C. § 3702 Authority to settle claims](https://www.frixlaw.com/law-library/statutes/usc_t31_s3702.md)
- [31 U.S.C. § 3711 Collection and compromise](https://www.frixlaw.com/law-library/statutes/usc_t31_s3711.md)
- [31 U.S.C. § 3712 Time limitations for presenting certain claims of the Government](https://www.frixlaw.com/law-library/statutes/usc_t31_s3712.md)
- [31 U.S.C. § 3713 Priority of Government claims](https://www.frixlaw.com/law-library/statutes/usc_t31_s3713.md)
- [31 U.S.C. § 3714 Keeping money due States in default](https://www.frixlaw.com/law-library/statutes/usc_t31_s3714.md)
- [31 U.S.C. § 3715 Buying real property of a debtor](https://www.frixlaw.com/law-library/statutes/usc_t31_s3715.md)
- [31 U.S.C. § 3716 Administrative offset](https://www.frixlaw.com/law-library/statutes/usc_t31_s3716.md)
- [31 U.S.C. § 3717 Interest and penalty on claims](https://www.frixlaw.com/law-library/statutes/usc_t31_s3717.md)
- [31 U.S.C. § 3718 Contracts for collection services](https://www.frixlaw.com/law-library/statutes/usc_t31_s3718.md)
- [31 U.S.C. § 3719 Reports on debt collection activities](https://www.frixlaw.com/law-library/statutes/usc_t31_s3719.md)
- [31 U.S.C. § 3720 Collection of payments](https://www.frixlaw.com/law-library/statutes/usc_t31_s3720.md)
- [31 U.S.C. § 3720A Reduction of tax refund by amount of debt](https://www.frixlaw.com/law-library/statutes/usc_t31_s3720A.md)
- [31 U.S.C. § 3720B Barring delinquent Federal debtors from obtaining Federal loans or loan insurance guarantees](https://www.frixlaw.com/law-library/statutes/usc_t31_s3720B.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t31_s3720A. Check the current official text before relying on it. Not legal advice.