29 CFR 20.105

§ 20.105 Minimum referral amount.

United States · 29 CFR — Labor · Status: effective

Cite this

Citation: 29 CFR 20.105, § 20.105 Minimum referral amount, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/123758
Permanent ID: ys:prov:123758@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.