StacksVerified U.S. regulatory reference

12 CFR §313.126

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)The name and taxpayer identification number (as defined in 26 U.S.C. 6109) of the debtor;
  2. (b)The amount of the past-due and legally enforceable debt;
  3. (c)The date on which the debt became past-due; and
  4. (d)The designation of FDIC as the agency referring the debt.