---
kind: "section"
citation: "29 C.F.R. § 102.172"
title: "29"
number: "102.172"
heading: "Minimum referral amount."
url: "https://uscodex.org/cfr/29/102.172"
---

# §102.172. Minimum referral amount.


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

### 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.