29 C.F.R. § 20.105 Minimum referral amount.
Title 29 - Labor
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]
Title 29: Labor
PART 20—FEDERAL CLAIMS COLLECTION
Subpart E—Federal Income Tax Refund Offset
§ 20.105 Minimum referral amount.