45 CFR Subpart C - Subpart C—Standards for the Compromise of Claims
- § 1177.21 Scope and application.
- § 1177.22 Bases for compromise.
- § 1177.23 Enforcement policy.
- § 1177.24 Joint and several liability.
- § 1177.25 Further review of compromise offers.
- § 1177.26 Consideration of tax consequences to the Government.
- § 1177.27 Mutual releases of the debtor and the Government.