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.

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