---
kind: "section"
citation: "29 C.F.R. § 20.110"
title: "29"
number: "20.110"
heading: "Referral to IRS for tax refund offset."
url: "https://uscodex.org/cfr/29/20.110"
---

# §20.110. Referral to IRS for tax refund offset.

- (a) By the date and in the manner prescribed by the IRS the Department will refer for tax refund offset the following information on past-due legally enforceable debts:
  - (1) Whether the debtor is an individual or a business entity;
  - (2) Name and taxpayer identification number (SSN or EIN) of the debtor who is responsible for the debt;
  - (3) The amount of the debt;
  - (4) The date on which the debt became past-due;
  - (5) **Department-level, sub-Department-level and (as appropriate) account identifiers.**
- (b) As necessary to reflect changes in the status of debts/debtors referred for tax refund offset, the Department will submit updated information at the times and in the manner prescribed by IRS. The original submission described in [paragraph (a)](#a) of this section will not be changed to increase the amount of the debt or to refer additional debtors.
- (c) Amounts erroneously offset will be refunded by the Department or IRS in accordance with the Memorandum of Understanding.

## 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.