The United States Attorney’s authority to accept or reject settlement offers regarding judgments is set forth in USAM 6-7.300.

In any case within the responsibility of the Tax Division, the United States Attorney should forward an offer, together with any appropriate comments and recommendations, directly to the Tax Division.

Normally, the taxpayer need not tender payment with an offer, but the offer should include a specific deadline by which the taxpayer must pay the amount due under the settlement. Generally, the taxpayer should make payment no later than 30 days from the date of the Government's letter accepting the offer.

[updated April 2018]