CFR›Title 49›Subtitle B›Chapter X›Part 1018›Subpart E ContainsSections 1018.70–1018.72CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart E—Referral of a Claim Sections 1018.70 § 1018.70 Prompt referral. 1018.71 § 1018.71 Referral of a compromise offer. 1018.72 § 1018.72 Referral to the Department of Justice. Previous D Subpart D—Suspension or Termination of Collection Action Next F Subpart F—Internal Revenue Service Procedure