{"data":{"id":"us/20-cfr-366.3","jurisdiction":"us","citation":"20 CFR 366.3","heading":"Reasonable attempt to notify.","body":"In order to constitute a reasonable attempt to notify the debtor the Board must have used a mailing address for the debtor obtained from the Internal Revenue Service pursuant to section 6103 (m)(2) or (m)(4) of the Internal Revenue Code within a period of one year preceding the attempt to notify the debtor, whether or not the Board has used any other address maintained by the Board for the debtor.","path":["Title 20—Employees' Benefits","CHAPTER II—RAILROAD RETIREMENT BOARD","SUBCHAPTER F—INTERNAL ADMINISTRATION, POLICY AND PROCEDURES","PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"a185c8e2630a71917bc2748c1be216d67afefeed280c81e813b2ae50174e64e9","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-366.2","next":"us/20-cfr-366.4"},"notice":"GroundRules: Original legal text. Not legal advice."}