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Regulations last checked for updates: May 23, 2025

Title 45 - Public Welfare last revised: May 05, 2025
All TitlesTitle 45Chapter APart 30Subpart 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.
authority: 31 U.S.C. 3711(d)
source: 72 FR 10409, Mar. 8, 2007, unless otherwise noted.
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