[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR105-57.004] [Page 402] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 105--GENERAL SERVICES ADMINISTRATION PART 105-57--COLLECTION OF DEBTS BY TAX REFUND OFFSET--Table of Contents Sec. 105-57.004 Reasonable attempt to notify. In order to constitute a reasonable attempt to notify the debtor, GSA must have used a mailing address for the debtor obtained from the IRS pursuant to the Internal Revenue Code, 26 U.S.C. 6103 (m)(2) or (m)(4), within one year preceding the attempt to notify the debtor.