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e-CFR data is current as of September 24, 2020

Title 29Subtitle APart 20Subpart E → §20.103


Title 29: Labor
PART 20—FEDERAL CLAIMS COLLECTION
Subpart E—Federal Income Tax Refund Offset


§20.103   Definitions.

For purposes of this subpart:

(a) Tax refund offset refers to the IRS income tax refund offset program operated under authority of 31 U.S.C. 3720A.

(b) Past-due legally enforceable debt is a delinquent debt administratively determined to be valid, whereon no more than 10 years have lapsed since the date of delinquency, and which is not discharged under a bankruptcy proceeding or subject to an automatic stay under 11 U.S.C. 362.

(c) Agency refers to the constituent offices, administrations and bureaus of the Department of Labor.

(d) Individual refers to a taxpayer identified by a social security number (SSN).

(e) Business entity refers to an entity identified by an employer identification number (EIN).

(f) Taxpayer mailing address refers to the debtor's current mailing address as obtained from IRS.

(g) Memorandum of understanding refers to the agreement between the Department and IRS outlining the duties and responsibilities of the respective parties for participation in the tax refund offset program.

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