Referral of past-due, legally enforceable debt.

CFR · 2024-01-01 · US · Title 12

The FDIC shall submit past-due, legally enforceable debt information for tax refund offset to FMS, as prescribed by FMS. For each debt, the FDIC will include the following information: (a) The name and taxpayer identification number (as defined in 26 U.S.C. 6109) of the debtor; (b) The amount of the past-due and legally enforceable debt; (c) The date on which the debt became past-due; and (d) The designation of FDIC as the agency referring the debt.

official document · source cfr-2024 · id 12:§ 313.126