212.6 of title 31, Code of Federal Regulations. (iii) Applicable payment The term applicable payment means— (I) any advance refund amount paid pursuant to subsection (g) of section 6428A of the Internal Revenue Code of 1986 (as so added), (II) any payment made by a possession of the United States with a mirror code tax system (as defined in subsection (c) of section 2201 of the CARES Act ( Public Law 116–136 )) pursuant to such subsection which corresponds to a payment described in subclause (I), and (III) any payment made by a possession of the United States without a mirror code tax system (as so defined) pursuant to section 2201(c) of such Act. (iv) Garnishment The term garnishment means execution, levy, attachment, garnishment, or other legal process. (v) Garnishment order The term garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a State or State agency, a municipality or municipal corporation, or a State child support enforcement agency, including a lien arising by operation of law for overdue child support or an order to freeze the assets in an account, to effect a garnishment against a debtor. (vi) Lookback period The term lookback period means the two month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier, or on the last date of the month two months earlier if the corresponding date does not exist. (5) Treatment of credit and advance payments For purposes of section 1324 of title 31, United States Code, any credit under section 6428A(a) of the Internal Revenue Code of 1986, any credit or refund under section 6428A(g) of such Code, and any payment under subsection (b) of this section, shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section 1324. (6) Agency information sharing and assistance The Commissioner of Social Security, the Railroad Retirement Board, and the Secretary of