[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR900.6] [Page 1334-1335] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER IX--FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY--DEPARTMENT OF JUSTICE) PART 900_SCOPE OF STANDARDS--Table of Contents Sec. 900.6 Subdivision of claims not authorized. Debts may not be subdivided to avoid the monetary ceiling established by 31 U.S.C. 3711(a)(2). A debtor's liability arising from a particular transaction or contract shall be considered a single debt in determining whether the debt is one of less than $100,000 (excluding interest, penalties, and administrative costs) or such higher amount as the Attorney General shall from time to time prescribe for purposes of compromise [[Page 1335]] or suspension or termination of collection activity.