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

• § 1177.21 - Scope and application.
• § 1177.22 - Bases for compromise.
• § 1177.23 - Enforcement policy.
• § 1177.24 - Joint and several liability.
• § 1177.25 - Further review of compromise offers.
• § 1177.26 - Consideration of tax consequences to the Government.
• § 1177.27 - Mutual releases of the debtor and the Government.