Regulations last checked for updates: May 05, 2024

Title 31 - Money and Finance: Treasury last revised: Apr 17, 2024
§ 901.11 - Use and disclosure of mailing addresses.

(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.

(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.

source: 65 FR 70396, Nov. 22, 2000, unless otherwise noted.
cite as: 31 CFR 901.11