Part 902. 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.