§20.105. Minimum referral amount.
29 C.F.R. § 20.105
The IRS annually establishes the minimum amount for debts otherwise eligible for referral. Minimum referral amounts are established separately for individual debts and business debts, as set forth in the memorandum of understanding. The amount referred may include the principal portion of the debt, as well as any accrued interest, penalties and/or administrative cost charges.
Notes, amendments, and revision history
Amendments
[60 FR 41017, Aug. 11, 1995]
Source
Source: 59 FR 47250, Sept. 15, 1994, unless otherwise noted.
Authority
Authority: 31 U.S.C. 3711 et seq.; Subpart D is also issued under 5 U.S.C. 5514; Subpart E is also issued under 31 U.S.C. 3720A; Subpart F is also issued under 31 U.S.C. 3720D.
Source
Source: 50 FR 5202, Feb. 6, 1985, unless otherwise noted.
Amendments
[60 FR 41017, Aug. 11, 1995]