§ 102.172 - Minimum referral amount.

Latest version.

§ 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.

                    
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§ 102.172 - Minimum referral amount.

§ 102.172 Minimum referral amount.