31 C.F.R. §902.1 - Scope and application
| Cite as | 31 C.F.R. §902.1 |
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4 cases
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United States v. Horowitz, Case No.: PWG-16-1997
...from time to time prescribe that has not been referred to another executive or legislative agency for further collection action...."); 31 C.F.R. § 902.1(b) ("Unless otherwise provided by law, when the principal balance of a debt, exclusive of interest, penalties, and administrative costs, e......
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GLH Commc'ns, Inc. v. Fed. Commc'ns Comm'n, 18-1176
...and place the ultimate authority to compromise debts as large as GLH’s in the Department of Justice rather than in the Commission. See 31 C.F.R. § 902.1(b). GLH thus can raise its debt-forgiveness argument in a petition for debt compromise that it can submit to the Commission, see 47 C.F.R.......
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United States v. Baker, Case No. 2:12-cv-143 -FTM-99DNF
...to suggest that the AUSA had authority to cancel the debt, or to reach a superceding agreement with Baker. 31 U.S.C. § 3711(a)(2); 31 C.F.R. § 902.1(b); United States v. Vonderau, 837 F.2d 1540, 1541 (11th Cir. 1988) (stating that "[t]he Government cannot be estopped by the action of its ag......
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Justice v. Office of Surface Mining Reclamation & Enf't, Civil Action No. 7:19CV00381
...the United States that exceeds $100,000.00 without the approval of the U.S. Department of Justice (DOJ). See 31 U.S.C. § 9711 [sic] and 31 C.F.R. § 902.1. Therefore, notwithstanding your clients' assertion about a deal they believe they made with OSMRE, there is not nor has there been an au......
2 firm's commentaries
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Developing a Strategy to Fight FBAR Penalties
...the IRS has no authority to seize assets or otherwise take legal action to collect the assessed penalties. [23] 31 U.S.C. §3711(a)(2); 31 C.F.R. §§902.1(a) and (b); and IRM §8.11.6.1(6) (post-assessed FBAR cases in excess of $100,000 cannot be compromised by Appeals without approval of the ......
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Developing A Strategy To Fight FBAR Penalties
...the IRS has no authority to seize assets or otherwise take legal action to collect the assessed penalties. 23 31 U.S.C. §3711(a)(2); 31 C.F.R. §§902.1(a) and (b); and IRM §8.11.6.1(6) (post-assessed FBAR cases in excess of $100,000 cannot be compromised by Appeals without approval of the Ju......