Standards for the Compromise of Claims | Midpage

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Code of Federal Regulations

Subpart C

Standards for the Compromise of Claims

1177.21Scope and application.1177.22Bases for compromise.1177.23Enforcement policy.1177.24Joint and several liability.1177.25Further review of compromise offers.1177.26Consideration of tax consequences to the Government.1177.27Mutual releases of the debtor and the Government.