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.
(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.
