Subpart C—Standards for the Compromise of Claims

Sections

• 1015.300
  § 1015.300 Scope.
• 1015.301
  § 1015.301 Scope and application.
• 1015.302
  § 1015.302 Bases for compromise.
• 1015.303
  § 1015.303 Enforcement policy.
• 1015.304
  § 1015.304 Joint and several liability.
• 1015.305
  § 1015.305 Further review of compromise offers.
• 1015.306
  § 1015.306 Consideration of tax consequences to the Government.
• 1015.307
  § 1015.307 Mutual releases of the debtor and the Government.