Debt
Debt means any amount of money, funds or property that has been determined by an appropriate official of the Federal Government to be owed to the United States government, including government-owned corporations, by a person. As used in this part, the term debt can include a debt owed to PBGC, but does not include debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
Source
29 CFR § 4903.1
Scoping language
The following terms are defined in 4001.2 of this chapter: Code, PBGC, and Person. In addition, for purposes of this part: