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e-CFR data is current as of September 17, 2020

Title 29Subtitle APart 20Subpart E → §20.104


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


§20.104   Agency responsibilities.

(a) As authorized and required by law, each Department of Labor agency may refer past-due legally enforceable debts to IRS for collection by offset from any overpayment of income tax that may otherwise be due to be refunded to the taxpayer.

(b) Prior to actual referral of a past-due legally enforceable debt for tax refund offset, the DOL agency heads (or their designees) must take the actions specified in §20.107 and, as appropriate, §20.106 and §20.108.

(c) DOL agency heads must ensure the confidentiality of taxpayer information as required by IRS in its Tax Information Security Guidelines.

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