[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR204.53]

[Page 214]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 204--RULES RELATING TO DEBT COLLECTION--Table of Contents
 
                      Subpart C--Tax Refund Offset
 
Sec. 204.53  Reasonable attempt to notify.

    In order to constitute a reasonable attempt to notify the debtor, 
the Commission must have used a mailing address for the debtor obtained 
from the IRS pursuant to 26 U.S.C. 6103(m)(2) within a period of one 
year preceding the attempt to notify the debtor, unless the Commission 
received clear and concise notification from the debtor that notices 
from the agency are to be sent to an address different from the address 
obtained from IRS. Clear and concise notice means that the debtor has 
provided the agency with written notification, including the debtor's 
name and identifying number (as defined in 26 CFR 301.6109-1), and the 
debtor's intent to have the agency notices sent to the new address.

[[Page 215]]