Standards for the Compromise of Claims | Midpage

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Code of Federal Regulations

Subpart C

Standards for the Compromise of Claims

1015.300Scope.1015.301Scope and application.1015.302Bases for compromise.1015.303Enforcement policy.1015.304Joint and several liability.1015.305Further review of compromise offers.1015.306Consideration of tax consequences to the Government.1015.307Mutual releases of the debtor and the Government.