---
kind: "section"
citation: "29 C.F.R. § 20.104"
title: "29"
number: "20.104"
heading: "Agency responsibilities."
url: "https://uscodex.org/cfr/29/20.104"
---

# §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](/cfr/29/20.107.md) and, as appropriate, [§ 20.106](/cfr/29/20.106.md) and [§ 20.108](/cfr/29/20.108.md).
- (c) DOL agency heads must ensure the confidentiality of taxpayer information as required by IRS in its Tax Information Security Guidelines.

## 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.