29 CFR § 102.172
Minimum referral amount
July 28, 2023
§ 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.