Subpart C—Standards for the Compromise of Claims

Sections

• 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.