Regulations last checked for updates: Oct 17, 2024

Title 29 - Labor last revised: Oct 09, 2024
§ 20.105 - Minimum referral amount.

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]
authority: 31 U.S.C. 3711
source: 50 FR 5202, Feb. 6, 1985, unless otherwise noted.
cite as: 29 CFR 20.105