PART 902—STANDARDS FOR THE COMPROMISE OF CLAIMS
- 902.1—Scope and application.
- 902.2—Bases for compromise.
- 902.3—Enforcement policy.
- 902.4—Joint and several liability.
- 902.5—Further review of compromise offers.
- 902.6—Consideration of tax consequences to the Government.
- 902.7—Mutual releases of the debtor and the Government.