12 CFR 313.126 - Referral of past-due, legally enforceable debt.
The FDIC shall submit past-due, legally enforceable debt information for tax refund offset to FMS, as prescribed by FMS. For each debt, the FDIC will include the following information:
(a) The name and taxpayer identification number (as defined in26 U.S.C. 6109) of the debtor;
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§ 313.126 Referral of past-due, legally enforceable debt.
(b) The amount of the past-due and legally enforceable debt;
(c) The date on which the debt became past-due; and
(d) The designation of FDIC as the agency referring the debt.