CFR > Title 10 - Energy > CHAPTER X—DEPARTMENT OF ENERGY (GENERAL PROVISIONS) > PART 1015—COLLECTION OF CLAIMS OWED THE UNITED STATES > SUBPART C—Standards for the Compromise of Claims (§1015.300 to §1015.307) > 1015.306—Consideration of tax consequences to the Government.

1015.306—Consideration of tax consequences to the Government.

In negotiating a compromise, DOE will consider the tax consequences to the Government. In particular, DOE will 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 § 1015.405 of this part.