Title 10

PART 1015 SUBPART C

Subpart C - Standards for the Compromise of Claims

• 31 U.S.C. 3701, 3711, 3716, 3717, 3718, and 3720B; 42 U.S.C. 2201 and 7101, et seq.; 50 U.S.C. 2401 et seq.
• 68 FR 48533, Aug. 14, 2003, unless otherwise noted.

10:4.0.3.5.11.3.80.1	SECTION 1015.300	1015.300 Scope.
10:4.0.3.5.11.3.80.2	SECTION 1015.301	1015.301 Scope and application.
10:4.0.3.5.11.3.80.3	SECTION 1015.302	1015.302 Bases for compromise.
10:4.0.3.5.11.3.80.4	SECTION 1015.303	1015.303 Enforcement policy.
10:4.0.3.5.11.3.80.5	SECTION 1015.304	1015.304 Joint and several liability.
10:4.0.3.5.11.3.80.6	SECTION 1015.305	1015.305 Further review of compromise offers.
10:4.0.3.5.11.3.80.7	SECTION 1015.306	1015.306 Consideration of tax consequences to the Government.
10:4.0.3.5.11.3.80.8	SECTION 1015.307	1015.307 Mutual releases of the debtor and the Government.

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