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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 29 - Labor |
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Subtitle A - Office of the Secretary of Labor |
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Part 20 - Federal Claims Collection |
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Subpart E - Federal Income Tax Refund Offset |
§ 20.105 - Minimum referral amount.
Latest version.
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§ 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]