| 45:1.0.1.1.19.1 | SUBPART A
| Subpart A - General Provisions | |
| 45:1.0.1.1.19.1.1.1 | SECTION 30.1
| 30.1 Purpose, authority, and scope. | |
| 45:1.0.1.1.19.1.1.2 | SECTION 30.2
| 30.2 Definitions. | |
| 45:1.0.1.1.19.1.1.3 | SECTION 30.3
| 30.3 Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. | |
| 45:1.0.1.1.19.1.1.4 | SECTION 30.4
| 30.4 Compromise, waiver, or disposition under other statutes not precluded. | |
| 45:1.0.1.1.19.1.1.5 | SECTION 30.5
| 30.5 Other administrative remedies. | |
| 45:1.0.1.1.19.1.1.6 | SECTION 30.6
| 30.6 Form of payment. | |
| 45:1.0.1.1.19.1.1.7 | SECTION 30.7
| 30.7 Subdivision of claims. | |
| 45:1.0.1.1.19.1.1.8 | SECTION 30.8
| 30.8 Required administrative proceedings. | |
| 45:1.0.1.1.19.1.1.9 | SECTION 30.9
| 30.9 No private rights created. | |
| 45:1.0.1.1.19.2 | SUBPART B
| Subpart B - Standards for the Administrative Collection of Debts | |
| 45:1.0.1.1.19.2.1.1 | SECTION 30.10
| 30.10 Collection activities. | |
| 45:1.0.1.1.19.2.1.2 | SECTION 30.11
| 30.11 Demand for payment. | |
| 45:1.0.1.1.19.2.1.3 | SECTION 30.12
| 30.12 Administrative offset. | |
| 45:1.0.1.1.19.2.1.4 | SECTION 30.13
| 30.13 Debt reporting and use of credit reporting agencies. | |
| 45:1.0.1.1.19.2.1.5 | SECTION 30.14
| 30.14 Contracting with private collection contractors and with entities that locate and recover unclaimed assets. | |
| 45:1.0.1.1.19.2.1.6 | SECTION 30.15
| 30.15 Suspension or revocation of eligibility for loans and loan guarantees, licenses, permits, or privileges. | |
| 45:1.0.1.1.19.2.1.7 | SECTION 30.16
| 30.16 Liquidation of collateral. | |
| 45:1.0.1.1.19.2.1.8 | SECTION 30.17
| 30.17 Collection in installments. | |
| 45:1.0.1.1.19.2.1.9 | SECTION 30.18
| 30.18 Interest, penalties, and administrative costs. | |
| 45:1.0.1.1.19.2.1.10 | SECTION 30.19
| 30.19 Review of cost effectiveness of collection. | |
| 45:1.0.1.1.19.2.1.11 | SECTION 30.20
| 30.20 Taxpayer information. | |
| 45:1.0.1.1.19.3 | SUBPART C
| Subpart C - Debt Compromise | |
| 45:1.0.1.1.19.3.1.1 | SECTION 30.21
| 30.21 Scope and application. | |
| 45:1.0.1.1.19.3.1.2 | SECTION 30.22
| 30.22 Bases for compromise. | |
| 45:1.0.1.1.19.3.1.3 | SECTION 30.23
| 30.23 Enforcement policy. | |
| 45:1.0.1.1.19.3.1.4 | SECTION 30.24
| 30.24 Joint and several liability. | |
| 45:1.0.1.1.19.3.1.5 | SECTION 30.25
| 30.25 Further review of compromise offers. | |
| 45:1.0.1.1.19.3.1.6 | SECTION 30.26
| 30.26 Consideration of tax consequences to the Government. | |
| 45:1.0.1.1.19.3.1.7 | SECTION 30.27
| 30.27 Mutual release of the debtor and the Government. | |
| 45:1.0.1.1.19.4 | SUBPART D
| Subpart D - Suspending and Terminating Collection Activities | |
| 45:1.0.1.1.19.4.1.1 | SECTION 30.28
| 30.28 Scope and application. | |
| 45:1.0.1.1.19.4.1.2 | SECTION 30.29
| 30.29 Suspension of collection activity. | |
| 45:1.0.1.1.19.4.1.3 | SECTION 30.30
| 30.30 Termination of collection activity. | |
| 45:1.0.1.1.19.4.1.4 | SECTION 30.31
| 30.31 Exception to termination. | |
| 45:1.0.1.1.19.4.1.5 | SECTION 30.32
| 30.32 Discharge of indebtedness; reporting requirements. | |
| 45:1.0.1.1.19.5 | SUBPART E
| Subpart E - Referrals to the Department of Justice | |
| 45:1.0.1.1.19.5.1.1 | SECTION 30.33
| 30.33 Prompt referral. | |
| 45:1.0.1.1.19.5.1.2 | SECTION 30.34
| 30.34 Claims Collection Litigation Report. | |
| 45:1.0.1.1.19.5.1.3 | SECTION 30.35
| 30.35 Preservation of evidence. | |
| 45:1.0.1.1.19.5.1.4 | SECTION 30.36
| 30.36 Minimum amount of referrals. | |