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Code of Federal Regulations
C.F.R. Title 31—Money and Finance: Treasury
Subtitle B—Regulations Relating to Money and Finance
CHAPTER IX—FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY—DEPARTMENT OF JUSTICE)
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PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS
§902.1 Scope and application.
§902.2 Bases for compromise.
§902.3 Enforcement policy.
§902.4 Joint and several liability.
§902.5 Further review of compromise offers.
§902.6 Consideration of tax consequences to the Government.
§902.7 Mutual releases of the debtor and the Government.
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