Home › CFR › Title 31 › Part 90231 CFR Part 902 — Standards for the Compromise of Claims§ 902.1— Scope and application.§ 902.2— Bases for compromise.§ 902.3— Enforcement policy.§ 902.4— Joint and several liability.§ 902.5— Further review of compromise offers.§ 902.6— Consideration of tax consequences to the Government.§ 902.7— Mutual releases of the debtor and the Government.