29 CFR 20.104
§ 20.104 Agency responsibilities.
United States · 29 CFR — Labor · Status: effective
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- Citation
- 29 CFR 20.104, § 20.104 Agency responsibilities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/123757
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Full text
(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 § 20.107 and, as appropriate, § 20.106 and § 20.108.
(c) DOL agency heads must ensure the confidentiality of taxpayer information as required by IRS in its Tax Information Security Guidelines.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.