StacksVerified U.S. regulatory reference

20 CFR §340.14

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The following indicate the character of reasons which will be considered in approving a compromise:
  1. (a)The debtor's ability to repay the full amount within a reasonable time;
  2. (b)The debtor's refusal to pay the claim in full and the Board's inability to effect collection in full within a reasonable time by other collection methods;
  3. (c)Doubt concerning the Board's ability to prove its case in court for the full amount because of a bona fide dispute as to the facts or because of the legal issues involved;
  4. (d)The cost of collecting the amount recoverable does not justify the enforced collection of the full amount.