Part 902 — Standards for the Compromise of Claims

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• §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.