7Agriculture12010-01-012010-01-01falseCooperation With the Internal Revenue ServiceHSubpart HAgricultureOffice of the Secretary of AgricultureDEBT MANAGEMENTSubpart H—Cooperation With the Internal Revenue ServiceAuthority:
26 U.S.C. 61; 31 U.S.C. 3720A; I TFRM 4055.50.
§ 3.90Reporting discharged debts to the Internal Revenue Service.
When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.