§ 102.172. Minimum referral amount.
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/us/cfr/t29/s§ 102.172·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.