Minimum referral amount.

29 C.F.R. § 102.172
in effectEffective: 2024-07-01
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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.

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