20 CFR 340.14 - Factors due to be considered in a compromise.
The following indicate the character of reasons which will be considered in approving a compromise:
(b) The debtor's refusal to pay the claim in full and the Board's inability to effect collection in full within a reasonable time by other collection methods;
(c) Doubt concerning the Board's ability to prove its case in court for the full amount because of a bona fide dispute as to the facts or because of the legal issues involved;
Title 20 published on 2012-04-01
no entries appear in the Federal Register after this date.