---
kind: "section"
citation: "29 C.F.R. § 20.103"
title: "29"
number: "20.103"
heading: "Definitions."
url: "https://uscodex.org/cfr/29/20.103"
---

# §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](/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, 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) **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.

## Notes

### 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.