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.