31 CFR § 902.6 - Consideration of tax consequences to the Government.

---
identifier: "/us/cfr/t31/s902.6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "31 CFR § 902.6 - Consideration of tax consequences to the Government."
title_number: 31
title_name: "Money and Finance: Treasury"
section_number: "902.6"
section_name: "Consideration of tax consequences to the Government."
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"
---


# 902.6 Consideration of tax consequences to the Government.

In negotiating a compromise, agencies should consider the tax consequences to the Government. In particular, agencies should 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 § 903.5 of this chapter.