31 CFR § 902.4 - Joint and several liability.

---
identifier: "/us/cfr/t31/s902.4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 902.4 - Joint and several liability."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "902.4"
section_name: "Joint and several liability."
chapter_name: "FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY—DEPARTMENT OF JUSTICE)"
part_number: "902"
part_name: "STANDARDS FOR THE COMPROMISE OF CLAIMS"
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. 3711."
regulatory_source: "65 FR 70402, Nov. 22, 2000, unless otherwise noted."
cfr_part: "902"
---


# 902.4 Joint and several liability.

(a) When two or more debtors are jointly and severally liable, agencies should pursue collection activity against all debtors, as appropriate. Agencies should not attempt to allocate the burden of payment between the debtors but should proceed to liquidate the indebtedness as quickly as possible.

(b) Agencies should ensure that a compromise agreement with one debtor does not release the agency's claim against the remaining debtors. The amount of a compromise with one debtor shall not be considered a precedent or binding in determining the amount that will be required from other debtors jointly and severally liable on the claim.