1. Regulations
  2. title 29
  3. chapter I
  4. part 102
  5. subpart V
  6. § 102.172

View all text of Subpart V [§ 102.168 - § 102.176]

§ 102.172 - Minimum referral amount.

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.

AUTHORITY: 29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1).

SOURCE: 24 FR 9102, Nov. 7, 1959, unless otherwise noted.

CITE AS: 29 CFR 102.172