# 29 C.F.R. § 1989.101 (2026): Definitions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_101

## Section

- **Citation:** 29 C.F.R. § 1989.101 (2026)
- **Heading:** Definitions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** 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.

## 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)).

## Nearby sections

- [29 C.F.R. § 1989.100 (2026) § 1989.100   Purpose and scope.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_100.md)
- [29 C.F.R. § 1989.101 (2026) § 1989.101   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_101.md)
- [29 C.F.R. § 1989.102 (2026) § 1989.102   Obligations and prohibited acts.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_102.md)
- [29 C.F.R. § 1989.103 (2026) § 1989.103   Filing of retaliation complaint.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_103.md)
- [29 C.F.R. § 1989.104 (2026) § 1989.104   Investigation.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_104.md)
- [29 C.F.R. § 1989.105 (2026) § 1989.105   Issuance of findings and preliminary orders.](https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_105.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T29_P1989_S1989_101. Check the current official text before relying on it. Not legal advice.