Part 902—Standards for the Compromise of Claims

1. CFR
2. ›
3. Title 31
4. ›
5. Subtitle B
6. ›
7. Chapter IX
8. ›
9. Part 902

Sections

• 902.1
  § 902.1 Scope and application.
• 902.2
  § 902.2 Bases for compromise.
• 902.3
  § 902.3 Enforcement policy.
• 902.4
  § 902.4 Joint and several liability.
• 902.5
  § 902.5 Further review of compromise offers.
• 902.6
  § 902.6 Consideration of tax consequences to the Government.
• 902.7
  § 902.7 Mutual releases of the debtor and the Government.