Code of Federal Regulations · Section
§ 102.172 — Minimum Referral Amount
29 C.F.R. § 102.172
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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.
Authorizing Statute
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Costs and fees of parties5 U.S.C. § 504
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Records maintained on individuals5 U.S.C. § 552a
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Findings and declaration of policy29 U.S.C. § 151