§ 1989.101 Definitions.

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Title 29 CFR: 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 › § 1989.101: § 1989.101 Definitions.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

As used in this part:

Assistant 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.

Business days

means days other than Saturdays, Sundays, and Federal holidays.

Complainant

means the person who filed a TFA complaint or on whose behalf a complaint was filed.

Employee

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.

IRS

means the Internal Revenue Service of the United States Department of the Treasury.

OSHA

means the Occupational Safety and Health Administration of the United States Department of Labor.

Person

means an individual, partnership, company, corporation, association (incorporated or unincorporated), trust, or estate.

Respondent

means the person named in the complaint who is alleged to have violated TFA.

Secretary

means the Secretary of Labor.

TFA

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)).

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