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RULES AND REGULATIONS - National Labor Relations Board

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102.167 Prior provision of rights with respect to debt………………………………….……………………………. 109Subpart V—Debt Collection Procedures by Federal Income Tax Refund Offset102.168 Federal income tax refund offset; purpose and scope………………………………….…………………… 110102.169 Definitions………………………………….…………………………….………………………..………… 110102.170 Agency referral to IRS for tax referral effect; Agency responsibilities……………………………………. 110102.171 Cost shifting………………………………….…………………………….………………………..………. 111102.172 Minimum referral amount………………………………….…………………………….………………….. 111102.173 Relation to other collection efforts………………………………….…………………………….………… 111102.174 Debtor notification………………………………….…………………………….…………………………. 112102.175 Agency review of the obligation………………………………….…………………………….…………… 112102.176 Prior provision of rights with respect to debt………………………………….……………………………. 112Subpart W—Misconduct by Attorneys or Party Representatives102.177 Exclusion from hearing; Refusal of witness to answer questions; Misconduct by attorneys and partyrepresentatives before Agency; Procedures for processing misconduct allegations…….…………………113Appendix A—NLRB Official Office Hours………………………………….…………………………….. 1152

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