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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Following review of the evidence, the Board will issue a written decision which will include the supporting rationale for the decision.
(b) If the Board either sustains or amends its determination, it shall notify the debtor of its intent to refer the debt to the IRS for offset against the debtor's Federal income tax refund. If the Board cancels its original determination, the debt will not be referred to IRS.
Cite this article: FindLaw.com - Code of Federal Regulations Title 49. Transportation § 49.1018.95 Board determination - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-49-transportation/cfr-sect-49-1018-95/
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