covered unemployment compensation debt

(4) Covered unemployment compensation debt For purposes of this subsection, the term “covered unemployment compensation debt” means— (A) a past-due debt for erroneous payment of unemployment compensation due to fraud or the person’s failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to section 3304 and which remains uncollected; (B) contributions due to the unemployment fund of a State for which the State has determined the person to be liable and which remain uncollected; and (C) any penalties and interest assessed on such debt.


26 USC § 6402(f)(4)

Scoping language

For purposes of this subsection
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