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Section 30.1
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Definitions |
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Section 30.2
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Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded |
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Section 30.3
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Compromise, waiver, or disposition under other statutes not precluded |
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Section 30.4
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Other administrative remedies |
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Section 30.5
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Form of payment |
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Section 30.6
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Subdivision of claims |
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Section 30.7
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Required administrative proceedings |
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Section 30.8
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No private rights created |
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Section 30.9
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Collection activities |
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Section 30.10
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Demand for payment |
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Section 30.11
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Administrative offset |
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Section 30.12
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Debt reporting and use of credit reporting agencies |
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Section 30.13
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Contracting with private collection contractors and with entities that locate and recover unclaimed assets |
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Section 30.14
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Suspension or revocation of eligibility for loans and loan guarantees, licenses, permits, or privileges |
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Section 30.15
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Liquidation of collateral |
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Section 30.16
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Collection in installments |
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Section 30.17
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Interest, penalties, and administrative costs |
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Section 30.18
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Review of cost effectiveness of collection |
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Section 30.19
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Taxpayer information |
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Section 30.20
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Scope and application |
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Section 30.21
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Bases for compromise |
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Section 30.22
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Enforcement policy |
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Section 30.23
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Joint and several liability |
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Section 30.24
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Further review of compromise offers |
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Section 30.25
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Consideration of tax consequences to the Government |
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Section 30.26
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Mutual release of the debtor and the Government |
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Section 30.27
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Scope and application |
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Section 30.28
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Suspension of collection activity |
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Section 30.29
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Termination of collection activity |
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Section 30.30
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Exception to termination |
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Section 30.31
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Discharge of indebtedness; reporting requirements |
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Section 30.32
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Prompt referral |
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Section 30.33
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Claims Collection Litigation Report |
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Section 30.34
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Preservation of evidence |
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Section 30.35
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Minimum amount of referrals |
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Section 30.36
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Purpose and scope |