CFR > Title 45 - Public Welfare > SUBTITLE A—DEPARTMENT OF HEALTH AND HUMAN SERVICES > SUBCHAPTER A—GENERAL ADMINISTRATION (parts 1 to 100) > PART 30—CLAIMS COLLECTION > SUBPART C—Debt Compromise (§30.21 to §30.27) > 30.26—Consideration of tax consequences to the Government.

30.26—Consideration of tax consequences to the Government.

In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary 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 § 30.32.