Compromises. (a) In general—(1) If the Secretary de- termines that there are grounds for compromise under this section, the Secretary may, at the Secretary’s dis- cretion, compromise any civil or xxxxx- nal liability arising under the internal revenue laws prior to reference of a case involving such a liability to the Department of Justice for prosecution or defense.
Appears in 6 contracts
Samples: www.govinfo.gov, www.govinfo.gov, www.govinfo.gov
