Creditor agency means a Federal agency owed a claim that seeks to collect that claim through tax refund offset.
Debt or claim refers to an amount of money, funds, or property which has been determined by an agency official to be due the United States from any person, organization, or entity, except another Federal agency. For the purposes of this section, the terms "claim" and "debt" are synonymous and interchangeable and includes debt administered by a third party acting as an agent for the Federal Government.
Debtor means a person who owes a debt or claim. The term "person" includes any individual, organization or entity, except another Federal agency.
Fiscal Service means the Bureau of the Fiscal Service, a bureau of the Department of the Treasury.
IRS means the Internal Revenue Service, a bureau of the Department of the Treasury.
Tax refund offset means withholding or reducing a tax refund payment by an amount necessary to satisfy a debt owed by the payee(s) of a tax refund payment.
Tax refund payment means any overpayment of Federal taxes to be refunded to the person making the overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any tax on the part of the person who made the overpayment.
31 C.F.R. §285.2