Title 45

PART 30 SUBPART C

Subpart C - Debt Compromise

• 31 U.S.C. 3711(d).
• 72 FR 10409, Mar. 8, 2007, unless otherwise noted.

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.

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