29 CFR 20.104 - Agency responsibilities.

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§ 20.104 Agency responsibilities.

(a) As authorized and required by law, each Department of Labor agency may refer past-due legally enforceable debts to IRS for collection by offset from any overpayment of income tax that may otherwise be due to be refunded to the taxpayer.

(b) Prior to actual referral of a past-due legally enforceable debt for tax refund offset, the DOL agency heads (or their designees) must take the actions specified in § 20.107 and, as appropriate, § 20.106 and § 20.108.

(c) DOL agency heads must ensure the confidentiality of taxpayer information as required by IRS in its Tax Information Security Guidelines.

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