§ 20.105. Minimum referral amount.
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/us/cfr/t29/s§ 20.105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. \[60 FR 41017, Aug. 11, 1995\]