29 CFR 20.103 - Definitions.

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§ 20.103 Definitions.

For purposes of this subpart:

(a) Tax refund offset refers to the IRS income tax refund offset program operated under authority of 31 U.S.C. 3720A.

(b) Past-due legally enforceable debt is a delinquent debt administratively determined to be valid, whereon no more than 10 years have lapsed since the date of delinquency, and which is not discharged under a bankruptcy proceeding or subject to an automatic stay under 11 U.S.C. 362.

(c) Agency refers to the constituent offices, administrations and bureaus of the Department of Labor.

(d) Individual refers to a taxpayer identified by a social security number (SSN).

(e) Business entity refers to an entity identified by an employer identification number (EIN).

(f) Taxpayer mailing address refers to the debtor's current mailing address as obtained from IRS.

(g) Memorandum of understanding refers to the agreement between the Department and IRS outlining the duties and responsibilities of the respective parties for participation in the tax refund offset program.

Title 29 published on 2015-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR Part 20 after this date.

  • 2015-10-08; vol. 80 # 195 - Thursday, October 8, 2015
    1. 80 FR 60797 - Administrative Wage Garnishment Procedures
      GPO FDSys XML | Text
      DEPARTMENT OF LABOR, Office of the Secretary
      Interim final rule with request for comments.
      This rule is effective October 8, 2015. Comments must be received within 30 days of publication, which is on or before November 9, 2015.
      29 CFR Part 20