Subpart C—Standards for the Compromise of Claims
Sections
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1177.21
§ 1177.21 Scope and application. -
1177.22
§ 1177.22 Bases for compromise. -
1177.23
§ 1177.23 Enforcement policy. -
1177.24
§ 1177.24 Joint and several liability. -
1177.25
§ 1177.25 Further review of compromise offers. -
1177.26
§ 1177.26 Consideration of tax consequences to the Government. -
1177.27
§ 1177.27 Mutual releases of the debtor and the Government.