29 CFR 20.103 – Definitions
For purposes of this subpart:
Terms Used In 29 CFR 20.103
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
(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.
(c) Agency refers to the constituent offices, administrations and bureaus of the Department of Labor.
(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.