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Regulations last checked for updates: May 15, 2025
Title 31 - Money and Finance: Treasury last revised: Apr 15, 2025
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Title 31
Chapter IX
Part 902 - PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS
§ 902.1 - Scope and application.
§ 902.2 - Bases for compromise.
§ 902.3 - Enforcement policy.
§ 902.4 - Joint and several liability.
§ 902.5 - Further review of compromise offers.
§ 902.6 - Consideration of tax consequences to the Government.
§ 902.7 - Mutual releases of the debtor and the Government.
authority:
31 U.S.C. 3711.
source:
65 FR 70402, Nov. 22, 2000, unless otherwise noted.
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