10 CFR § 1015.306 - Consideration of tax consequences to the Government.

---
identifier: "/us/cfr/t10/s1015.306"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "10 CFR § 1015.306 - Consideration of tax consequences to the Government."
title_number: 10
title_name: "Energy"
section_number: "1015.306"
section_name: "Consideration of tax consequences to the Government."
chapter_name: "DEPARTMENT OF ENERGY (GENERAL PROVISIONS)"
part_number: "1015"
part_name: "COLLECTION OF CLAIMS OWED THE UNITED STATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3701, 3711, 3716, 3717, 3718, and 3720B; 42 U.S.C. 2201 and 7101,  50 U.S.C. 2401"
regulatory_source: "68 FR 48533, Aug. 14, 2003, unless otherwise noted."
cfr_part: "1015"
---


# 1015.306 Consideration of tax consequences to the Government.

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor. For information on discharge of indebtedness reporting requirements see § 1015.405 of this part.