Subpart C. Subpart C—Standards for the Compromise of Claims

• § 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.