StacksVerified U.S. regulatory reference

31 CFR §901.11

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)When attempting to locate a debtor in order to collect or compromise a debt under parts 900-904 of this chapter or other authority, agencies may send a request to the Secretary (or designee) to obtain a debtor's mailing address from the records of the Internal Revenue Service.
  2. (b)Agencies are authorized to use mailing addresses obtained under paragraph (a) of this section to enforce collection of a delinquent debt and may disclose such mailing addresses to other agencies and to collection agencies for collection purposes.