29 CFR § 102.169 - Definitions.

---
identifier: "/us/cfr/t29/s102.169"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 102.169 - Definitions."
title_number: 29
title_name: "Labor"
section_number: "102.169"
section_name: "Definitions."
chapter_name: "NATIONAL LABOR RELATIONS BOARD"
part_number: "102"
part_name: "RULES AND REGULATIONS, SERIES 8"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1)."
regulatory_source: "24 FR 9102, Nov. 7, 1959, unless otherwise noted."
cfr_part: "102"
---


# 102.169 Definitions.

(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 (unless reduced to judgment), and which is not discharged under a bankruptcy proceeding or subject to an automatic stay under 11 U.S.C. 362.

(c) *Individual* refers to a taxpayer identified by a social security number (SSN).

(d) *Business entity* refers to an entity identified by an employer identification number (EIN).

(e) *Taxpayer mailing address* refers to the debtor's current mailing address as obtained from IRS.

(f) *Memorandum of understanding* refers to the agreement between the Agency and IRS outlining the duties and responsibilities of the respective parties for participation in the tax refund offset program.

[62 FR 55166, Oct. 23, 1997, as amended at 82 FR 11785, Feb. 24, 2017]