7 CFR 792.20 - Reporting discharged debts to IRS.
(b) The following discharged debts may be reported to IRS:
(1) The amount of a debt discharged under a compromise agreement between FSA and the debtor, except for compromises made due to doubt about the Government's ability to prove its case in court for the full amount of the debt.
Title 7 published on 2015-08-22.
No entries appear in the Federal Register after this date, for 7 CFR Part 792.