SUBPART C—Debt Compromise (§30.21 to §30.27)
- 30.21—Scope and application.
- 30.22—Bases for compromise.
- 30.23—Enforcement policy.
- 30.24—Joint and several liability.
- 30.25—Further review of compromise offers.
- 30.26—Consideration of tax consequences to the Government.
- 30.27—Mutual release of the debtor and the Government.