§20.103. Definitions.
29 C.F.R. § 20.103
For purposes of this subpart:
Tax refund offset— refers to the IRS income tax refund offset program operated under authority of 31 U.S.C. 3720A.
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.
Agency— refers to the constituent offices, administrations and bureaus of the Department of Labor.
Individual— refers to a taxpayer identified by a social security number (SSN).
Business entity— refers to an entity identified by an employer identification number (EIN).
Taxpayer mailing address— refers to the debtor's current mailing address as obtained from IRS.
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.
Notes, amendments, and revision history
Source
Source: 59 FR 47250, Sept. 15, 1994, unless otherwise noted.
Authority
Authority: 31 U.S.C. 3711 et seq.; Subpart D is also issued under 5 U.S.C. 5514; Subpart E is also issued under 31 U.S.C. 3720A; Subpart F is also issued under 31 U.S.C. 3720D.
Source
Source: 50 FR 5202, Feb. 6, 1985, unless otherwise noted.