| Section No. | Description |
|---|---|
| Section 902.1 | Bases for compromise |
| Section 902.2 | Enforcement policy |
| Section 902.3 | Joint and several liability |
| Section 902.4 | Further review of compromise offers |
| Section 902.5 | Consideration of tax consequences to the Government |
| Section 902.6 | Mutual releases of the debtor and the Government |
| Section 902.7 | Scope and application |