[Code of Federal Regulations]
[Title 10, Volume 1]
[Revised as of January 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 10CFR15.45]

[Page 300]
 
                            TITLE 10--ENERGY
 
                CHAPTER I--NUCLEAR REGULATORY COMMISSION
 
PART 15_DEBT COLLECTION PROCEDURES--Table of Contents
 
                     Subpart C_Compromise of a Claim
 
Sec. 15.45  Consideration of tax consequences to the Government.

    (a) The NRC may accept a percentage of a debtor's profits or stock 
in a debtor corporation in compromise of a claim. In negotiating a 
compromise with a business concern, the NRC should consider requiring a 
waiver of tax-loss-carry-forward and tax-loss-carry-back rights of the 
debtor. For information on reporting requirements, see Sec. 15.60.
    (b) When two or more debtors are jointly and severally liable, the 
NRC will pursue collection activity against all debtors, as appropriate. 
The NRC will not attempt to allocate the burden of payment between the 
debtors but will proceed to liquidate the indebtedness as quickly as 
possible. The NRC will ensure that a compromise agreement with one 
debtor does not release the NRC's claim against the remaining debtors. 
The amount of a compromise with one debtor shall not be considered a 
precedent or binding in determining the amount that will be required 
from other debtors jointly and severally liable on the claim.

[67 FR 30322, May 6, 2002]