29 CFR 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:
(2) Name and taxpayer identification number (SSN or EIN) of the debtor who is responsible for the debt;
(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) of this section will not be changed to increase the amount of the debt or to refer additional debtors.
Title 29 published on 2013-07-01
no entries appear in the Federal Register after this date.