covered unemployment compensation debt
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “covered unemployment compensation debt” means—
(A) a past-due debt for erroneous payment of unemployment compensation due to fraud or the person's failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to section 3304 and which remains uncollected;
(B) contributions due to the unemployment fund of a State for which the State has determined the person to be liable and which remain uncollected; and
(C) any penalties and interest assessed on such debt.
Source
- 2010–present26 U.S.C. § 6402Internal Revenue Code · Authority to make credits or refunds · in this section
For purposes of this subsection, the term “covered unemployment compensation debt” means—
(A) a past-due debt for erroneous payment of unemployment compensation due to fraud which has become final under the law of a State certified by the Secretary of Labor pursuant to section 3304 and which remains uncollected for not more than 10 years;
(B) contributions due to the unemployment fund of a State for which the State has determined the person to be liable due to fraud and which remain uncollected for not more than 10 years; and
(C) any penalties and interest assessed on such debt.
Source
- 2008–201026 U.S.C. § 6402Internal Revenue Code · Authority to make credits or refunds · in this section