# 29 CFR § 1989.101: Definitions

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.101

## Section

- **Citation:** 29 CFR § 1989.101
- **Heading:** Definitions
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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

## 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 CFR § 1989.100 § 1989.100 Purpose and scope.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.100.md)
- [29 CFR § 1989.101 § 1989.101 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.101.md)
- [29 CFR § 1989.102 § 1989.102 Obligations and prohibited acts.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.102.md)
- [29 CFR § 1989.103 § 1989.103 Filing of retaliation complaint.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.103.md)
- [29 CFR § 1989.104 § 1989.104 Investigation.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.104.md)
- [29 CFR § 1989.105 § 1989.105 Issuance of findings and preliminary orders.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.105.md)
- [29 CFR § 1989.106 § 1989.106 Objections to the findings and the preliminary order and requests for a hearing.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.106.md)
- [29 CFR § 1989.107 § 1989.107 Hearings.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.107.md)
- [29 CFR § 1989.108 § 1989.108 Role of Federal agencies.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.108.md)
- [29 CFR § 1989.109 § 1989.109 Decisions and orders of the administrative law judge.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.109.md)
- [29 CFR § 1989.110 § 1989.110 Decisions and orders of the Administrative Review Board.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.110.md)
- [29 CFR § 1989.111 § 1989.111 Withdrawal of complaints, findings, objections, and petitions for review; settlement.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.111.md)
- [29 CFR § 1989.112 § 1989.112 Judicial review.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.112.md)
- [29 CFR § 1989.113 § 1989.113 Judicial enforcement.](https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.113.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-29-1989.101. Check the current official text before relying on it. Not legal advice.