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]
