Title 31, Part 902 — Standards for the Compromise of Claims
7 sections
Section 902.1
Scope and application.
Section 902.2
Bases for compromise.
Section 902.3
Enforcement policy.
Section 902.4
Joint and several liability.
Section 902.5
Further review of compromise offers.
Section 902.6
Consideration of tax consequences to the Government.
Section 902.7
Mutual releases of the debtor and the Government.