45 CFR 30.27
§ 30.27 Mutual release of the debtor and the Government.
United States · 45 CFR — Public Welfare · Status: effective
Cite this
- Citation
- 45 CFR 30.27, § 30.27 Mutual release of the debtor and the Government, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/216246
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Full text
In all appropriate instances, a compromise that is accepted by the Secretary will be implemented by means of a mutual release. The terms of such mutual release shall provide that the debtor is released from further non-tax liability on the compromised debt in consideration of payment in full of the compromise amount and the Government and its officials, past and present, are released and discharged from any and all claims and causes of action arising from the same transaction that the debtor may have. In the event a mutual release is not executed when a debt is compromised, unless prohibited by law, the debtor is still deemed to have waived any and all claims and causes of action against the Government and its officials related to the transaction giving rise to the compromised debt.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.