Authority to Make Credits or Refunds

ID: CCA_2009021216133320 Number: 200915043
Release Date: 4/10/2009
Office: ---
UILC: 6402.00-00
From: ---
Sent: Thursday, February 12, 2009 4:13:35 PM
To: ---
Cc:
Subject: RE: IMRS - First Time Homebuyers Credit question
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After reviewing section 36 and section 6402, the First Time Homebuyer credit taken on a --- tax return is subject to the same offsets for debt, either tax or other federal debt, as any other refund that a taxpayer would receive.
Please let me know if you have any further questions or if you would like to discuss.
Thanks,
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