§ 962.26 (Rule 26) Settlement.

(a) Either party may offer to settle or propose an adjustment at any time.

(b) The Reviewing Official has the exclusive authority to compromise or settle any allegations or determinations of liability under 31 U.S.C. 3802 without the consent of the Presiding Officer, except during the pendency of an appeal to the appropriate United States district court under 31 U.S.C. 3805 or during the pendency of an action to collect any penalties or assessments under 31 U.S.C. 3806.

(c) The Attorney General has the exclusive authority to compromise or settle any penalty or assessment that is the subject of a pending petition for judicial review, or a pending action to recover a penalty or assessment.

(d) The Reviewing Official may recommend settlement terms to the Attorney General, as appropriate.