TourAxiom/Oklahoma/Regulations/Oac/Part 710/§ 710.50/(710-50-12-1)710:50-12-1 PurposeOfficial sourceciteThe provisions in this Subchapter have been promulgated to implement and administer, in conjunction with the Internal Revenue Service, the Treasury Offset Program, "TOP" authorized by 26 U.S.C. § 6402(e) and 31 C.F.R. § 285.8.← 710:50-11-12 Debts owed to the Internal Revenue Service710:50-12-2 Definitions →