Part 30 - Claims Collection  


Subpart A - General Provisions
§ 30.1 - Purpose, authority, and scope.
§ 30.2 - Definitions.
§ 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded.
§ 30.4 - Compromise, waiver, or disposition under other statutes not precluded.
§ 30.5 - Other administrative remedies.
§ 30.6 - Form of payment.
§ 30.7 - Subdivision of claims.
§ 30.8 - Required administrative proceedings.
§ 30.9 - No private rights created.
Subpart B - Standards for the Administrative Collection of Debts
§ 30.10 - Collection activities.
§ 30.11 - Demand for payment.
§ 30.12 - Administrative offset.
§ 30.13 - Debt reporting and use of credit reporting agencies.
§ 30.14 - Contracting with private collection contractors and with entities that locate and recover unclaimed assets.
§ 30.15 - Suspension or revocation of eligibility for loans and loan guarantees, licenses, permits, or privileges.
§ 30.16 - Liquidation of collateral.
§ 30.17 - Collection in installments.
§ 30.18 - Interest, penalties, and administrative costs.
§ 30.19 - Review of cost effectiveness of collection.
§ 30.20 - Taxpayer information.
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.
Subpart D - Suspending and Terminating Collection Activities
§ 30.28 - Scope and application.
§ 30.29 - Suspension of collection activity.
§ 30.30 - Termination of collection activity.
§ 30.31 - Exception to termination.
§ 30.32 - Discharge of indebtedness; reporting requirements.
Subpart E - Referrals to the Department of Justice
§ 30.33 - Prompt referral.
§ 30.34 - Claims Collection Litigation Report.
§ 30.35 - Preservation of evidence.
§ 30.36 - Minimum amount of referrals.