---
kind: "section"
citation: "45 C.F.R. § 30.20"
title: "45"
number: "30.20"
heading: "Taxpayer information."
url: "https://uscodex.org/cfr/45/30.20"
---

# §30.20. Taxpayer information.

- (a) When attempting to locate a debtor in order to collect or compromise a debt under this part or any other authority, the Secretary may send a request to Treasury in accordance with [31 CFR 901.11](/cfr/31/901.11.md) to obtain a debtor's mailing address from the records of the IRS.
- (b) Mailing addresses obtained under [paragraph (a)](#a) of this section may be used to enforce collection of a delinquent debt and may be disclosed to other agencies and to collection agencies for collection purposes.

## Notes

### Authority

Authority: 31 U.S.C. 3711(d).

### Source

Source: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.