29 CFR 20.110 - Referral to IRS for tax refund offset.

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§ 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:

(1) Whether the debtor is an individual or a business entity;

(2) Name and taxpayer identification number (SSN or EIN) of the debtor who is responsible for the debt;

(3) The amount of the debt;

(4) The date on which the debt became past-due;

(5) Department-level, sub-Department-level and (as appropriate) account identifiers.

(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.

(c) Amounts erroneously offset will be refunded by the Department or IRS in accordance with the Memorandum of Understanding.

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