{"data":{"id":"us/29-cfr-1989.101","jurisdiction":"us","citation":"29 CFR 1989.101","heading":"Definitions.","body":"As used in this part:\nAssistant Secretary means the Assistant Secretary of Labor for Occupational Safety and Health or the person or persons to whom the Assistant Secretary delegates authority under TFA.\nBusiness days means days other than Saturdays, Sundays, and Federal holidays.\nComplainant means the person who filed a TFA complaint or on whose behalf a complaint was filed.\nEmployee means an individual presently or formerly working for, an individual applying to work for, or an individual whose employment could be affected by, another person.\nIRS means the Internal Revenue Service of the United States Department of the Treasury.\nOSHA means the Occupational Safety and Health Administration of the United States Department of Labor.\nPerson means an individual, partnership, company, corporation, association (incorporated or unincorporated), trust, or estate.\nRespondent means the person named in the complaint who is alleged to have violated TFA.\nSecretary means the Secretary of Labor.\nTFA means section 1405(b) of the Taxpayer First Act (TFA), Public Law 116-25, 133 Stat. 981 (July 1, 2019) (codified at 26 U.S.C. 7623(d)).","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XVII—OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR","PART 1989—PROCEDURES FOR THE HANDLING OF RETALIATION COMPLAINTS UNDER THE TAXPAYER FIRST ACT (TFA)","Subpart A—Complaints, Investigations, Findings, and Preliminary Orders"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"68e6c8055a6b6c7f06706e7c2e0db25f200c42d80ec8a0ac784b39128a766fae","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-1989.100","next":"us/29-cfr-1989.102"},"notice":"GroundRules: Original legal text. Not legal advice."}