29 C.F.R. § 102.172 Minimum referral amount.
Title 29 - Labor
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.
Title 29: Labor
PART 102—RULES AND REGULATIONS, SERIES 8
Subpart V—Debt Collection Procedures By Federal Income Tax Refund Offset
§ 102.172 Minimum referral amount.
