Subpart C. Subpart C—Debt Compromise

• § 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.