Section 1018.95 - Board determination(a) Following review of the evidence, the Board will issue a written decision which will include the supporting rationale for the decision.(b) If the Board either sustains or amends its determination, it shall notify the debtor of its intent to refer the debt to the IRS for offset against the debtor's Federal income tax refund. If the Board cancels its original determination, the debt will not be referred to IRS.