1. LawStack
  2. Title 45 - Public Welfare
  3. Chapter I - DEPARTMENT OF HEALTH AND HUMAN SERVICES
  4. Subchapter A - GENERAL ADMINISTRATION
  5. Part 30 - CLAIMS COLLECTION
  6. Subpart C - Debt Compromise
  7. 45 CFR § 30.26
45 CFR § 30.26
Consideration of tax consequences to the Government
April 14, 2021
CFR

In negotiating a compromise, the Secretary will consider the tax consequences to the Government. In particular, the Secretary will consider requiring a waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the debtor. For information on discharge of indebtedness reporting requirements see §30.32.

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§ 30.25 Further review of compromise offers
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§ 30.27 Mutual release of the debtor and the Government

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