29 CFR 102.172

§ 102.172 Minimum referral amount.

United States · 29 CFR — Labor · Status: effective

Cite this

Citation: 29 CFR 102.172, § 102.172 Minimum referral amount, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/124646
Permanent ID: ys:prov:124646@1
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Full text

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.

Legislative history

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