Subpart C—Debt Compromise
Sections
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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.