29 CFR § 1989.101 - Definitions.

---
identifier: "/us/cfr/t29/s1989.101"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 1989.101 - Definitions."
title_number: 29
title_name: "Labor"
section_number: "1989.101"
section_name: "Definitions."
chapter_name: "OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR"
part_number: "1989"
part_name: "PROCEDURES FOR THE HANDLING OF RETALIATION COMPLAINTS UNDER THE TAXPAYER FIRST ACT (TFA)"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7623(d); Secretary of Labor's Order 08-2020 (May 15, 2020), 85 FR 58393 (September 18, 2020); Secretary of Labor's Order 01-2020 (Feb. 21, 2020), 85 FR 13024-01 (Mar. 6, 2020)."
regulatory_source: "87 FR 12583, Mar. 7, 2022, unless otherwise noted."
cfr_part: "1989"
---


# 1989.101 Definitions.

As used in this part:

*Assistant Secretary* means the Assistant Secretary of Labor for Occupational Safety and Health or the person or persons to whom the Assistant Secretary delegates authority under TFA.

*Business days* means days other than Saturdays, Sundays, and Federal holidays.

*Complainant* means the person who filed a TFA complaint or on whose behalf a complaint was filed.

*Employee* means an individual presently or formerly working for, an individual applying to work for, or an individual whose employment could be affected by, another person.

*IRS* means the Internal Revenue Service of the United States Department of the Treasury.

*OSHA* means the Occupational Safety and Health Administration of the United States Department of Labor.

*Person* means an individual, partnership, company, corporation, association (incorporated or unincorporated), trust, or estate.

*Respondent* means the person named in the complaint who is alleged to have violated TFA.

*Secretary* means the Secretary of Labor.

*TFA* means section 1405(b) of the Taxpayer First Act (TFA), Public Law 116-25, 133 Stat. 981 (July 1, 2019) (codified at 26 U.S.C. 7623(d)).