§313.126. Referral of past-due, legally enforceable debt.
12 C.F.R. § 313.126
The FDIC shall submit past-due, legally enforceable debt information for tax refund offset to FMS, as prescribed by FMS. For each debt, the FDIC will include the following information:
The name and taxpayer identification number (as defined in 26 U.S.C. 6109) of the debtor;
The amount of the past-due and legally enforceable debt;
The date on which the debt became past-due; and
The designation of FDIC as the agency referring the debt.
Notes, amendments, and revision history
Amendments
[67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]
Authority
Authority: 5 U.S.C. 5514; 12 U.S.C. 1818(i), 1819(a); Pub. L. 104-134, 110 Stat. 1321 (31 U.S.C. 3701, 3711, 3716).
Source
Source: 67 FR 48527, July 25, 2002, unless otherwise noted.
Amendments
[67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]