Referral of past-due, legally enforceable debt.

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. [67 FR 48527, July 25, 2002. Redesignated at 71 FR 75661, Dec. 18, 2006]