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LII
Electronic Code of Federal Regulations (e-CFR)
Title 31 - Money and Finance: Treasury
Subtitle B - Regulations Relating to Money and Finance
CHAPTER IX - FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY - DEPARTMENT OF JUSTICE)
PART 902 - STANDARDS FOR THE COMPROMISE OF CLAIMS
31 CFR Part 902 - STANDARDS FOR THE COMPROMISE OF CLAIMS
CFR
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§ 902.1 Scope and application.
§ 902.2 Bases for compromise.
§ 902.3 Enforcement policy.
§ 902.4 Joint and several liability.
§ 902.5 Further review of compromise offers.
§ 902.6 Consideration of tax consequences to the Government.
§ 902.7 Mutual releases of the debtor and the Government.
Authority:
31 U.S.C. 3711
.
Source:
65 FR 70402
, Nov. 22, 2000, unless otherwise noted.
