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(a) When attempting to locate a debtor in order to collect or compromise a debt under this part or any other authority, the Secretary may send a request to Treasury in accordance with 31 CFR 901.11 to obtain a debtor's mailing address from the records of the IRS.
(b) Mailing addresses obtained under paragraph (a) of this section may be used to enforce collection of a delinquent debt and may be disclosed to other agencies and to collection agencies for collection purposes.
Cite this article: FindLaw.com - Code of Federal Regulations Title 45. Public Welfare § 45.30.20 Taxpayer information - last updated October 03, 2022 | https://codes.findlaw.com/cfr/title-45-public-welfare/cfr-sect-45-30-20/
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