(a) As authorized and required by law, each Department of Labor
agency may refer past-due legally enforceable debts to IRS for
collection by offset from any overpayment of income tax that may
otherwise be due to be refunded to the taxpayer.
(b) Prior to actual referral of a past-due legally enforceable debt
for tax refund offset, the DOL agency heads (or their designees) must
take the actions specified in Sec. 20.107 and, as appropriate,
Sec. 20.106 and Sec. 20.108.
(c) DOL agency heads must ensure the confidentiality of taxpayer
information as required by IRS in its Tax Information Security
Guidelines.
