https://www.gao.gov/products/441914

B-184300: Jul 28, 1976

STATUTE DOES NOT DISTINGUISH BETWEEN DELINQUENCIES INCURRED BEFORE AND THOSE INCURRED AFTER AWARDING OF GRANT BUT LEGISLATIVE HISTORY INDICATES ALL OUTSTANDING DELINQUENCIES WERE INTENDED TO BE INCLUDED. MUST BE SUSPENDED UNTIL SATISFACTORY PROVISION FOR PAYMENT OF DELINQUENCY IS MADE. SET-OFF - FEDERAL AID FUNDS - TAX DEBTS SET-OFF OF GRANT PAYMENTS SUSPENDED OR WITHHELD AGAINST TAX DELINQUENCY O...

https://www.gao.gov/products/098808

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...