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:
(a) The debtor's ability to repay the full amount within a reasonable time;
(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;
(d) The cost of collecting the amount recoverable does not justify the enforced collection of the full amount.