---
kind: "section"
citation: "29 C.F.R. § 102.169"
title: "29"
number: "102.169"
heading: "Definitions."
url: "https://uscodex.org/cfr/29/102.169"
---

# §102.169. Definitions.

- (a) **Tax refund offset—** refers to the IRS income tax refund offset program operated under authority of [31 U.S.C. 3720A](/usc/31/3720A.md).
- (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 (unless reduced to judgment), and which is not discharged under a bankruptcy proceeding or subject to an automatic stay under [11 U.S.C. 362](/usc/11/362.md).
- (c) **Individual—** refers to a taxpayer identified by a social security number (SSN).
- (d) **Business entity—** refers to an entity identified by an employer identification number (EIN).
- (e) **Taxpayer mailing address—** refers to the debtor's current mailing address as obtained from IRS.
- (f) **Memorandum of understanding—** refers to the agreement between the Agency and IRS outlining the duties and responsibilities of the respective parties for participation in the tax refund offset program.

## Notes

### Amendments

[62 FR 55166, Oct. 23, 1997, as amended at 82 FR 11785, Feb. 24, 2017]

### Source

Source: 62 FR 55166, Oct. 23, 1997, unless otherwise noted.

### Authority

Authority: 29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1).

### Source

Source: 24 FR 9102, Nov. 7, 1959, unless otherwise noted.

### Amendments

[62 FR 55166, Oct. 23, 1997, as amended at 82 FR 11785, Feb. 24, 2017]