31 CFR Part 902

7 sections.

§ 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

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.