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Standards for the Compromise of Claims
Law
CFR 31
Money and Finance: Treasury
Regulations Relating to Money and Finance
Federal Claims Collection Standards (Department of the Treasury - Department of Justice)
Standards for the Compromise of Claims
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Section
902.1
Scope and application.
Section
902.2
Bases for compromise.
Section
902.3
Enforcement policy.
Section
902.4
Joint and several liability.
Section
902.5
Further review of compromise offers.
Section
902.6
Consideration of tax consequences to the Government.
Section
902.7
Mutual releases of the debtor and the Government.