22 C.F.R. § 309.24 Definitions.
Title 22 - Foreign Relations
For purpose of this subpart: Commissioner means the Commissioner of the Internal Revenue Service. Memorandum of Understanding (MOU or agreement) means the agreement between the IRS and the Peace Corps which prescribes the specific conditions the Peace Corps must meet before the IRS will accept referrals for tax refund offsets.
Title 22: Foreign Relations
PART 309—CLAIMS COLLECTION
Subpart C—Tax Refund Offset
§ 309.24 Definitions.
