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SUBPART C—Standards for the Compromise of Claims (§1015.300 to §1015.307)

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