§102.172. Minimum referral amount.
29 C.F.R. § 102.172
The minimum amount of a debt otherwise eligible for Agency referral to the IRS is $25 for individual debtors and $100 for business debtors. The amount referred may include the principal portion of the debt, as well as any accrued interest, penalties, administrative cost charges, and attorney fees.
Notes, amendments, and revision history
Source
Source: 62 FR 55166, Oct. 23, 1997, unless otherwise noted.
Authority
Authority: 29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1).
Source
Source: 24 FR 9102, Nov. 7, 1959, unless otherwise noted.