Subpart C—Debt Compromise

Sections

• 30.21
  § 30.21 Scope and application.
• 30.22
  § 30.22 Bases for compromise.
• 30.23
  § 30.23 Enforcement policy.
• 30.24
  § 30.24 Joint and several liability.
• 30.25
  § 30.25 Further review of compromise offers.
• 30.26
  § 30.26 Consideration of tax consequences to the Government.
• 30.27
  § 30.27 Mutual release of the debtor and the Government.