CFR

20.103—Definitions.

For purposes of this subpart:

(a) Tax refund offset refers to the IRS income tax refund offset program operated under authority of 31 U.S.C. 3720A.

(b) Past-due legally enforceable debt is a delinquent debt administratively determined to be valid, whereon no more than 10 years have lapsed since the date of delinquency, and which is not discharged under a bankruptcy proceeding or subject to an automatic stay under 11 U.S.C. 362.

(d) Individual refers to a taxpayer identified by a social security number (SSN).

(e) Business entity refers to an entity identified by an employer identification number (EIN).

(f) Taxpayer mailing address refers to the debtor's current mailing address as obtained from IRS.

(g) Memorandum of understanding refers to the agreement between the Department and IRS outlining the duties and responsibilities of the respective parties for participation in the tax refund offset program.

Tips