B-184300:
Jul 28, 1976
An opinion was requested as to whether the Internal Revenue Service has a right to setoff certain grant proceeds held by the Community Services Administration against the grantee's tax indebtedness. All grant payments up to the amount of the grantee's delinquency must be suspended until the delinquency is cured, but a setoff of grant payments withheld against the tax delinquency is not appropriate...