6. A certification by the State Treasurer to the federal official shall include:
a. the full name and address of the person and any other names known to be used by the person;
b. the social security number or tax identification number;
c. the amount of the tax or non-tax liability;
d. a statement that the debt is past due and legally enforceable in the amount certified; and
e. any other information required by federal statute or regulation applicable to the collection of the debt by offset of federal payments.