FIND THE EXPLANATION
When there is no money left after essentials, build a plan that starts with that fact.
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The federal standards distinguish several decisions that cannot be treated as interchangeable. Financial inability to pay a lump sum may support an installment arrangement. Inability to pay the full debt within a reasonable time is one ground for compromise; collectibility, collection cost, and litigation doubt are separate grounds. Suspension preserves the possibility of later collection. Termination ends active collection but can preserve records and later collection possibilities. An actual agency discharge under the discharge provision has a different stated effect: further collection is prohibited. None of these provisions establishes that an unidentified debt qualifies for a particular treatment. C015–C017, C042–C060, C061–C063, C077–C095 below provide the conditions and limits. uscode.house.gov+4
Present-law verification is incomplete in a material, identified respect. I read the complete official July 1, 2025 edition of Parts 902 and 903, but the current eCFR pages for those two parts presented an access challenge. Attempts to obtain the corresponding 2026 annual-edition PDFs also failed. Accordingly, statements below about Parts 902 and 903 are explicitly tied to the verified 2025 text; this report does not certify an uninterrupted amendment history through the access date. Current eCFR bodies were available for Parts 900, 901, and 904 and for the necessary transfer and tax-reporting provisions. The report also identifies stale language within the FCCS that must be read against later statutory text. ecfr.gov+5
This investigation used public primary sources independently of R032. No actual claim, financial statement, agreement, determination, account, party record, or completed form is supplied or evaluated. The worksheet remains wholly blank. No numerical financial scenario is introduced.
Actual access date: October 27, 2026, America/Los_Angeles. The observed UTC access times fell on October 28 UTC and October 27 in Los Angeles. Publication dates, edition dates, compilation cutoffs, effective dates, and access dates are kept separate below.
A short reference such as C025 means R040-P1-C025; S005 means R040-P1-S005. These are exact cross-references to the visible registers.
The following status distinctions apply throughout:
All source rows were checked on October 27, 2026, America/Los_Angeles. All concern United States federal law or federal administrative instructions. HTML sources have no printed-page or PDF-index designation. PDF page references below distinguish the printed page from the zero-based PDF index. PDF readings were parsed text; no successful pixel inspection is claimed.
| Source ID; issuer and title | Complete literal HTTPS URL | Exact read bounds and relevant locations | Version, legal status, effective trigger, and limits |
|---|---|---|---|
| R040-P1-S001 — Congress; Office of the Law Revision Counsel publication, 31 U.S.C. § 3701, Definitions and application | https://uscode.house.gov/us/usc/119-121/t31/s3701/ | Complete operative body, (a)–(f); selected source and amendment notes. Especially (a)(1), (4), (8), (b)(1)–(2), (c)–(f). | Statutory compilation through Public Law 119-121, October 9, 2026. That cutoff is not an October 27 enactment-history certification. Necessary federal claim, agency, nontax, offset, and application definitions read. uscode.house.gov |
| R040-P1-S002 — Congress/OLRC, 31 U.S.C. § 3711, Collection and compromise | https://uscode.house.gov/us/usc/119-121/t31/s3711/ https://uscode.house.gov/us/usc/119-120/t31/s3711/ | Complete operative body (a)–(i) read across successive openings; selected editorial/source notes. Principal reliance: (a)–(d), (f), (g)(1)–(6), (9)–(10), and (i). | Latest successfully read compilation: P.L. 119-121, October 9, 2026; earlier October 7 compilation grouped here as another version of the same statute. Credit-reporting and other provisions were read for context but their full implementation is held. uscode.house.gov+2 |
| R040-P1-S003 — Treasury/DOJ, 31 CFR Part 900, Scope of Standards | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-900 | Complete body, §§ 900.1–900.8. | Current eCFR display, through October 26, 2026; title-wide last-amended label October 15 is not a Part 900 amendment date. Source note: 65 FR 70395, November 22, 2000. eCFR describes itself as authoritative but unofficial. ecfr.gov |
| R040-P1-S004 — Treasury/DOJ, 31 CFR Part 901, Standards for the Administrative Collection of Claims | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-901 | Complete body, §§ 901.1–901.12, read across openings. Principal reliance: §§ 901.2, 901.3(b)(4)–(5), (e), 901.5(a), 901.7–901.10, 901.12. | Current eCFR through October 26, 2026. Section 901.9 records a 2008 amendment. Stale offset-period and referral language is addressed expressly in C103–C104; a current host label does not cure it. ecfr.gov+3 |
| R040-P1-S005 — Treasury/DOJ; official CFR publication, Part 902, Standards for the Compromise of Claims | Current target, failed: https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-902 Read edition: https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part902.pdf | Complete §§ 902.1–902.7. Printed 1096–1098, PDF indices 0–2. § 902.1: 1096/0; § 902.2: 1096–1097/0–1; § 902.3: 1097–1098/1–2; §§ 902.4–902.7: 1098/2. Adjacent part fragments are not counted as a full read of those parts. | 2025 fallback, edition dated July 1, 2025. Source note: November 22, 2000. Current eCFR access challenge and unsuccessful 2026 annual-edition retrieval leave later currency unresolved. Complete text read, including § 902.7’s final sentence. govinfo.gov+1 |
| R040-P1-S006 — Treasury/DOJ; official CFR publication, Part 903, Standards for Suspending or Terminating Collection Activity | Current target, failed: https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903 Read edition: https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part903.pdf | Complete §§ 903.1–903.5. Printed 1098–1100, PDF indices 0–2. § 903.1: 1098–1099/0–1; § 903.2: 1099/1; § 903.3: 1099–1100/1–2; §§ 903.4–903.5: 1100/2. | 2025 fallback, July 1, 2025 edition. Current eCFR access challenge; later currency unresolved. Complete § 903.5(a)–(d) read. Its obsolete ten-year offset cross-reference is not adopted as present law. govinfo.gov+1 |
| R040-P1-S007 — Treasury/DOJ, 31 CFR Part 904, Referrals to the Department of Justice | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-904 | Complete §§ 904.1–904.4. | Current eCFR through October 26, 2026. Source note: 65 FR 70404, November 22, 2000. DOJ may prescribe different monetary routing/referral amounts; no actual delegation or claim referral was examined. ecfr.gov+1 |
| R040-P1-S008 — Treasury/DOJ, Federal Claims Collection Standards, 2000 final rule | https://fiscal.treasury.gov/system/files/2026-04/fccs1122.pdf https://www.govinfo.gov/content/pkg/FR-2000-11-22/pdf/00-29284.pdf | Treasury copy: cover index 0; introductory printed 70390/index 1. Selected preamble discussion on printed 70391–70394; selected codified provisions, including §§ 901.7–901.9 and 902–903. In GovInfo’s shorter PDF, printed 70391/index 0, 70402/index 11, 70403/index 12, 70404/index 13. | Published November 22, 2000, effective December 22, 2000. Historical promulgation and interpretive context. The Treasury URL’s “2026-04” path is not a new issuance date. The 17-page and 15-page files are formats of the same rule, not independent corroboration. No whole-file read or pixel inspection claimed. fiscal.treasury.gov+3 |
| R040-P1-S009 — Treasury/DOJ, Standards for the Administrative Collection of Claims, 2008 amendment | https://www.govinfo.gov/content/pkg/FR-2008-03-07/pdf/E8-4586.pdf | Complete relevant rule from its heading through signature; printed 12272–12274, indices 0–2. Adjacent unrelated rules excluded. | Published March 7, 2008; interim rule with request for comments, effective April 7, 2008. Relevant § 901.9(f)–(g) changes checked against current codification. It is not treated as merely a proposal. govinfo.gov+1 |
| R040-P1-S010 — Congress/OLRC, 31 U.S.C. § 3717, Interest and penalty on claims | https://uscode.house.gov/us/usc/119-120/t31/s3717/ | Complete body (a)–(i) and displayed amendment notes. | Compilation through P.L. 119-120, October 7, 2026. The October 9 path returned 404. No actual annual Treasury rate, contract rate, or charge calculation was researched. uscode.house.gov |
| R040-P1-S011 — Congress/OLRC, 31 U.S.C. § 3716, Administrative offset | https://uscode.house.gov/us/usc/119-121/t31/s3716/ | Complete body (a)–(h); selected amendment/effective-date notes. Reliance limited principally to (a)–(b), (c)(6), (e) and the existence of separately conditioned exceptions. | Compilation through October 9, 2026. Notes identify the 2008 removal of the former time limit and 2014 change from 180 to 120 days in (c)(6). Full offset implementation and protected-payment calculations remain held. uscode.house.gov+2 |
| R040-P1-S012 — Treasury, 31 CFR § 285.12, Transfer of debts to Treasury for collection | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-285/subpart-B/section-285.12 | Complete (a)–(k), including definitions, eligibility, timing, exceptions, collection-center authority, certification, and fees. | Current eCFR through October 26, 2026; relevant amendments checked in S013–S014. No program-specific exemption, collection strategy, or certification examined. ecfr.gov |
| R040-P1-S013 — Treasury, Debt Collection Authorities Under the Debt Collection Improvement Act of 1996, 2016 final rule | https://www.govinfo.gov/content/pkg/FR-2016-01-12/pdf/2015-33044.pdf | Complete relevant Treasury rule; printed 1318–1320, indices 0–2, through its signature and filing line. Adjacent rules excluded. | Published and effective January 12, 2016. Historical amendment addressing the offset-notification/cross-servicing relationship. Current § 285.12 supplies the consolidated formulation. govinfo.gov+2 |
| R040-P1-S014 — Treasury, Debt Collection Authorities Under the Debt Collection Improvement Act of 1996, 2022 final rule | https://www.govinfo.gov/content/pkg/FR-2022-08-16/pdf/2022-17117.pdf | Complete relevant rule from Treasury heading through filing line; printed 50246–50250, indices 0–4. Especially definitions and revised § 285.12 on 50249–50250/3–4. Adjacent IRS and Coast Guard material excluded from reliance. | Published August 16, 2022, effective September 15, 2022. Preamble discussion of pending review is an official interpretation; the amended regulatory text is separately identified. govinfo.gov+2 |
| R040-P1-S015 — Treasury Bureau of the Fiscal Service, TFM, Volume I, Part 3, Chapter 5000, Collecting Delinquent Nontax Debt Through the Treasury Cross-Servicing Program | https://tfx.treasury.gov/tfm/volume1/part3/chapter-5000-collecting-delinquent-nontax-debt-through-treasury-cross-servicing Related presentation: https://tfx.treasury.gov/treasury-debt-management | Complete canonical chapter body, Introduction through § 5040.20. Principal reliance: 5015.30–.40; 5030.10, .20, .30, .40, .50; 5035.50–.60. Related presentation read selectively and grouped here. | Official administrative instructions; publisher/revision date not displayed. Reports a DOJ delegation up to $500,000 principal for transferred debts. The underlying delegation instrument and actual program profiles were not inspected. Instructions are not independent proof of an actual authorized decision. TFX: Treasury Financial Experience+3 |
| R040-P1-S016 — Congress/OLRC, 26 U.S.C. § 6050P, Returns relating to the cancellation of indebtedness by certain entities | https://uscode.house.gov/us/usc/119-121/t26/s6050P/ | Complete (a)–(e) and displayed notes. | Compilation through October 9, 2026. Read only to understand § 903.5’s reporting cross-reference. No return preparation, taxability, exclusion, or actual reporting obligation determined. uscode.house.gov |
| R040-P1-S017 — Treasury/IRS, 26 CFR § 1.6050P-1, Information reporting for discharges of indebtedness by certain entities | https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1 | Complete (a)–(h) read across openings. Principal reliance: (a)(1), (a)(3), (b), (e)(9), (h). | Current eCFR through October 26, 2026. Last displayed amendment T.D. 9793; applicability after December 31, 2016 for the specified returns/statements. Reporting definitions do not themselves decide actual extinguishment. ecfr.gov+3 |
| R040-P1-S018 — Treasury/IRS, T.D. 9793, official republication in Internal Revenue Bulletin 2016-48 | https://www.irs.gov/irb/2016-48_IRB | Complete selected T.D. 9793, its preamble, amendment instructions, applicability text, and publication note, approximately retrieved lines 709–826. The rest of the bulletin, including adjacent unrelated material, is not a whole-document read or evidence for this report. | Final regulations published and effective November 10, 2016; bulletin dated November 28, 2016. Removed the 36-month nonpayment testing event; specified reporting applicability after December 31, 2016. Internal Revenue Service+1 |
| R040-P1-S019 — Congress/OLRC, 11 U.S.C. § 362, Automatic stay | https://uscode.house.gov/us/usc/119-121/t11/s362/ | Relevant body (a)–(f) read; additional selected later subdivisions appeared in returns; not a whole-section/whole-bankruptcy-law read. Specific reliance on (a)(6)–(7), the existence of exceptions and relief provisions, and the displayed 2025 amendment note. | Compilation through October 9, 2026. The page displays a contingently effective 2025 amendment concerning additional stablecoin provisions. Its external activation trigger was not investigated; no conclusion about that amendment’s operative date is made. The printed amendment does not substantively replace the limited (a)(6)–(7) propositions used here. uscode.house.gov+2 |
| R040-P1-S020 — Congress/OLRC, 11 U.S.C. § 1201, Stay of action against codebtor | https://uscode.house.gov/us/usc/119-120/t11/s1201/ | Complete (a)–(d) and displayed notes. | October 7, 2026 compilation; October 9 path returned 403. Read as a limited incorporated bankruptcy predicate, not as a determination that any claim or co-obligor is covered. uscode.house.gov |
| R040-P1-S021 — Congress/OLRC, 11 U.S.C. § 1301, Stay of action against codebtor | https://uscode.house.gov/us/usc/119-121/t11/s1301/ | Complete (a)–(d) and displayed notes. | October 9, 2026 compilation. Same limited incorporation purpose; full bankruptcy eligibility and application remain held. uscode.house.gov |
| R040-P1-S022 — Congress/OLRC, 11 U.S.C. § 524, Effect of discharge | https://uscode.house.gov/us/usc/119-121/t11/s524/ | (a)–(f) read for necessary context; reliance limited to (a)(1)–(2) and (e). Later trust-specific provisions not treated as completely read or analyzed. | October 9, 2026 compilation. Used only to distinguish a bankruptcy discharge’s personal-liability effect and its stated limit concerning other entities. No chapter-specific discharge determination. uscode.house.gov |
| R040-P1-S023 — Treasury regulatory agenda, hosted by OIRA/Reginfo, Revision of the FCCS | https://www.reginfo.gov/public/do/eAgendaViewRule?RIN=1530-AA29&pubId=202510 | Complete displayed substantive entry: title, abstract, authority, stage, timetable, and status fields. | Display says Publication ID 2026; Proposed Rule Stage, with a planned NPRM entry “07/00/2026,” no Federal Register citation, and no legal deadline. This does not establish publication of an NPRM, much less an effective final amendment. reginfo.gov |
| R040-P1-S024 — Treasury Fiscal Service, Code of Federal Regulations legal-authorities index | https://fiscal.treasury.gov/debt-management/legal-authorities/code-of-federal-regulations | Relevant links and descriptions for FCCS and § 285.12. Index used for discovery and navigation, not as operative provision text. | Publisher date not established. An index’s listing of the 2000 FCCS rule does not establish an exhaustive amendment chain; the separately verified 2008 amendment demonstrates why that distinction matters. Bureau of the Fiscal Service |
Instrument grouping: S003–S009 are parts, editions, and rulemakings of the FCCS family. S012–S014 are consolidated and amending versions of the transfer regulation. S015’s two presentations are the same instruction family. They are not counted as independent corroborating authorities merely because their formats or hosts differ.
The tables below supply the substantive legal findings. Every claim using S005 or S006 inherits the “2025 fallback; later currency unresolved” qualification. “Shall,” “must,” “may,” “should,” “generally,” and “if possible” are preserved where they matter.
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C001 | Current eCFR bodies were read for Parts 900, 901, and 904; complete Parts 902 and 903 were read in the July 1, 2025 edition. | The latter are not certified current through October 27, 2026. Compilation and access dates differ. | S003–S007; source/failure log. ecfr.gov+4 |
| R040-P1-C002 | The joint Treasury/DOJ 2000 FCCS final rule states an effective date of December 22, 2000. | Its historical text does not establish later amendments; the 2026 hosting path is not issuance. | S008, introductory “DATES,” printed 70390/PDF 1. fiscal.treasury.gov |
| R040-P1-C003 | The 2008 interim rule amended the collection-charge provisions, including payment application. | Published March 7; effective April 7, 2008. Current § 901.9 must not be replaced with the unamended 2000 version. | S009, printed 12272–12274/indices 0–2; S004 § 901.9 source note. govinfo.gov+1 |
| R040-P1-C004 | The January 12, 2016 transfer-rule amendment implemented the relationship between the revised offset notification requirement and transfer to Treasury. | Historical amendment; the current consolidated § 285.12 controls this report’s description of present displayed wording. | S013, relevant final rule, printed 1318–1320/0–2. govinfo.gov+1 |
| R040-P1-C005 | The 2022 final rule revised § 285.12 definitions and transfer provisions, effective September 15, 2022. | Its preamble explains the agency-review context but is distinguished from the amended regulation. | S014, printed 50246–50250/0–4. govinfo.gov+1 |
| R040-P1-C006 | TFM Chapter 5000 is an official cross-servicing instruction with no publisher/revision date established from the displayed body. | Its report of a delegation is evidence of what Treasury instructs; the underlying delegation and actual program-specific authorization remain unexamined. | S015 §§ 5015.30–.40, 5030.10. TFX: Treasury Financial Experience+1 |
| R040-P1-C007 | The FCCS agenda entry is not an operative revision. | A planned NPRM date, “Proposed Rule Stage,” and an abstract do not establish a published or effective amendment. | S023, stage/timetable fields. reginfo.gov |
| R040-P1-C008 | Section 362’s compilation displays a contingent 2025 amendment trigger. | The earlier-of statutory trigger involves 18 months after enactment or 120 days after specified final regulations. Activation was not verified; no comprehensive current-bankruptcy-law conclusion follows. | S019, “Amendment of Subsections (a) and (d)” note. uscode.house.gov |
| R040-P1-C009 | The federal claim definition requires an appropriate federal official’s determination that funds or property are owed to the United States by a nonfederal-agency person, organization, or entity. Federal agencies include all three branches and government corporations. | The definition is not a finding that an unidentified demand is valid or covered. | S001 § 3701(a)(4), (b)(1); S003 § 900.2(a). uscode.house.gov+1 |
| R040-P1-C010 | The statutory examples include government-credit obligations and deficiencies, nonappropriated-fund expenditures, overpayments, authorized collections for others, cost-sharing obligations, fines/penalties, and other money or property owed. | The list is nonexclusive; each category still requires the relevant legal basis and determination. | S001 § 3701(b)(1)(A)–(G). uscode.house.gov |
| R040-P1-C011 | The expanded definition encompassing specified state and territorial obligations is expressly for § 3716 offset purposes. | It does not establish general federal compromise authority over private, state, local, tribal, or territorial debts. | S001 § 3701(b)(2); S003 § 900.2(a). uscode.house.gov+1 |
| R040-P1-C012 | “Nontax” excludes Internal Revenue Code claims; the FCCS exclude tax debts and claims between federal agencies. | An excluded category requires its own authority; exclusion is not forgiveness. | S001 § 3701(a)(8); S003 § 900.3(b)–(c). uscode.house.gov+1 |
| R040-P1-C013 | Agency heads act under their own regulations and the federal standards; specifically applicable statutes and regulations generally take precedence. | The FCCS are not exhaustive of special waiver, compromise, or disposition powers. No unidentified agency’s special authority is assumed. | S002 § 3711(d); S003 §§ 900.1(a), 900.4. uscode.house.gov+1 |
| R040-P1-C014 | Ordinary FCCS compromise/suspension/termination authority does not cover claims based wholly or partly on antitrust violations or involving fraud, false claims, or interested-party misrepresentation. The regulation assigns those decisions to DOJ and requires prompt referral. | Administrative collection is allowed only to the extent DOJ authorizes; DOJ may return a matter for further handling. No actual exclusion finding is made. | S002 § 3711(b)(1); S003 § 900.3(a). uscode.house.gov+1 |
| R040-P1-C015 | Section 3711(a)(1) directs the agency head to try to collect; (a)(2) gives conditional compromise authority. | Authority and discretion do not establish a debtor’s entitlement to an offer, reduction, or selected arrangement. | S002 § 3711(a)(1)–(2); S003 § 900.8. uscode.house.gov+1 |
| R040-P1-C016 | Section 3711(a)(3) permits suspension or ending collection on a covered claim when no liable person appears presently or prospectively able to pay a significant amount, or collection cost likely exceeds recovery. | These are alternatives; the provision does not define a universal income or insolvency threshold. | S002 § 3711(a)(3). uscode.house.gov |
| R040-P1-C017 | Section 900.8 says the standards create no enforceable substantive or procedural right or benefit and that agency noncompliance is not a debtor defense under those standards. | This does not erase independently conferred statutory rights or establish the merits of judicial review. | S003 § 900.8; compare statutory procedures in S011 § 3716(a). ecfr.gov+1 |
| R040-P1-C018 | FCCS delinquency turns on the payment date in the initial demand or applicable instrument/agreement, including a post-delinquency agreement, unless satisfactory arrangements exist. Recoupment concerns the same transaction or occurrence. | No actual due date, satisfactory arrangement, or recoupment right is established. | S003 § 900.2(b), (d). ecfr.gov |
| R040-P1-C019 | Liability arising from a particular transaction or contract cannot be split to evade the monetary ceiling. | Section 900.6’s “less than” wording does not replace §§ 902.1 and 903.1’s expressly inclusive “does not exceed” boundary. | S003 § 900.6; S005 § 902.1; S006 § 903.1. ecfr.gov+2 |
| R040-P1-C020 | Section 3701(d) excludes specified claims/payments from § 3711(e) and §§ 3716–3719, with stated Social Security exceptions; § 901.12 also limits specified collection remedies/procedures. | This is not a blanket exclusion of all § 3711 authority. Other statutory or common-law authority may matter. | S001 § 3701(d); S004 § 901.12(a)–(b). uscode.house.gov+1 |
| R040-P1-C021 | Penalty claims are not universally excluded. Section 3711(b)(2) separately prohibits compromise below $500 for the particular transportation penalties it identifies. | The $500 floor is category-specific, not a general minimum settlement or a conclusion about any penalty. | S002 § 3711(b)(2); S005 § 902.3. uscode.house.gov+1 |
| R040-P1-C022 | Section 3711(f) contains distinct discretionary authority concerning specified estates associated with death during active duty. | It is not a general hardship rule. The incorporated active-duty definition and actual application are outside this pass. | S002 § 3711(f)(1)–(4). uscode.house.gov |
| R040-P1-C023 | The FCCS preserve other authorized remedies and place accounting classification/write-off standards in separate OMB material. | The list of remedies is not exhaustive, and an accounting label cannot be assumed to have the legal effect of discharge. | S003 § 900.1(b)–(d). ecfr.gov |
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C024 | Section 3711(a)(2) states a ceiling of not more than $100,000, excluding interest, or a higher Attorney General amount, for its agency compromise authority. | It includes the restriction concerning referral to another executive or legislative agency and the Comptroller General exception for an accountable-official exception claim. The statute’s wording is not silently rewritten as the CFR wording. | S002 § 3711(a)(2). uscode.house.gov |
| R040-P1-C025 | Section 902.1(a) authorizes agency compromise of covered debts then due, excluding interest, penalties, and administrative costs, not exceeding $100,000 or a higher AG-authorized amount. | Covers debts arising from, referred to, or transferred for collection to the agency. Agency heads may designate officials. Authority and classification must be established before applying the figure. | S005 § 902.1(a), printed 1096/index 0. govinfo.gov |
| R040-P1-C026 | Above the applicable § 902.1 ceiling, acceptance authority rests with DOJ unless otherwise provided by law. | An agency-favored offer must be referred with a CCLR, appropriate financial information, and recommendation. DOJ approval is unnecessary for agency rejection. Referral is not acceptance. | S005 § 902.1(b), 1096/0. govinfo.gov |
| R040-P1-C027 | Section 903.1 uses the $100,000-or-other-AG-amount boundary, excluding interest, penalties, and administrative costs after partial payments or collections, before DOJ litigation referral. | Above the applicable boundary, suspension/termination authority rests with DOJ; agency recommendation proceeds by CCLR. No actual balance or payment allocation is supplied. | S006 § 903.1(a)–(b), 1098–1099/0–1. govinfo.gov |
| R040-P1-C028 | Before DOJ referral, an agency may terminate a debt of any amount without DOJ concurrence if it determines the debt is plainly erroneous or clearly without legal merit. | This is a specific merits exception, not an unlimited inability-to-pay delegation. | S006 § 903.1(b), final sentences, 1099/1. govinfo.gov |
| R040-P1-C029 | Section 3711(g) provides Treasury transfer and servicing roles, Treasury-designated collection centers, private servicing/collection contractors, and DOJ litigation referral. | Transferred claims remain subject to otherwise applicable statutory requirements and authorities. A servicing role alone does not establish unlimited settlement power. | S002 § 3711(g)(1), (3)–(5). uscode.house.gov |
| R040-P1-C030 | Treasury’s TFM reports DOJ-delegated compromise, suspension, and termination authority for transferred debts up to $500,000 principal; generally DOJ approval is needed above that. | This is not a universal agency ceiling. The underlying delegation, program restrictions, and actual transfer/authorization are unresolved. | S015 §§ 5015.30–.40. TFX: Treasury Financial Experience |
| R040-P1-C031 | Section 285.12 defines legal enforceability by a final agency determination of an amount due and absence of legal bars to collection. | A required pending review that prohibits collection, or a statute precluding collection, can prevent enforceability for this purpose. It is not established merely by a collection label. | S012 § 285.12(a), “Legally enforceable”; S014 revised definition. ecfr.gov+1 |
| R040-P1-C032 | The displayed mandatory cross-servicing rule applies to eligible debt over $25, or another amount Fiscal Service determines. | This is a strict “over” boundary for transfer, not a compromise ceiling or cancellation rule. Both past-due and legally-enforceable conditions apply. | S012 § 285.12(c)(1)–(2). ecfr.gov |
| R040-P1-C033 | Transfer is due by 120 days delinquent when the agency relies on cross-servicing for centralized offset; otherwise by 180 days, subject to exceptions. A qualifying later final appeal/review decision triggers transfer within 30 days after that decision. | These are agency transfer rules, not permitted nonpayment periods. The actual delinquency trigger and exception are unknown. | S012 § 285.12(c)(2)–(3); S014, 50249/3. ecfr.gov+1 |
| R040-P1-C034 | Transfer exceptions include specified litigation/foreclosure, asset-sale, contractor, collection-center, internal-offset, legally provided third-party servicing, and Secretary-exempted categories. | The nested definitions and conditions in § 285.12(d) matter. “In litigation” or “being collected” cannot be presumed from an unknown stage. | S002 § 3711(g)(2); S012 § 285.12(d)(1)–(5). uscode.house.gov+1 |
| R040-P1-C035 | The transfer regulation requires written identification of special legal requirements and an agreed collection strategy, including compromise and repayment parameters; certification and updates are required. | The debt remains on the transferring agency’s books for accounting/reporting. No actual strategy or certification was examined. | S012 § 285.12(c)(4)–(5), (f), (i); S015 §§ 5030.10–.40. ecfr.gov+1 |
| R040-P1-C036 | Treasury return of a debt is not itself a final finding of the stated reason or approval to terminate collection. The creditor agency must determine the appropriate action. | TFM gives limited deemed-recommendation rules for certain returns at $500,000 principal or less; a bankruptcy-petition return is not deemed a termination recommendation. | S015 §§ 5035.50–.60. TFX: Treasury Financial Experience |
| R040-P1-C037 | Section 904.1 calls for prompt litigation referral after collection efforts when compromise, suspension, or termination is unavailable, with every effort toward referral within one year. | The usual trigger is last delinquency; for guaranteed/insured loans the specified trigger is presentation for payment or reinsurance. This is not a statute of limitations or waiting entitlement. | S007 § 904.1(a). ecfr.gov |
| R040-P1-C038 | Section 904.1 routes principal over $1 million to the responsible DOJ division and $1 million or less to the Nationwide Central Intake Facility, unless the AG directs otherwise. | The text excludes interest and penalties. This is a litigation-routing distinction, not agency compromise authority. | S007 § 904.1(a). ecfr.gov |
| R040-P1-C039 | Following referral under § 904.1, DOJ has exclusive jurisdiction; the referring agency must stop its administrative collection and direct inquiries to DOJ, with payment-credit notifications. | Stopping the referring agency’s activity is not termination of liability or discharge. | S007 § 904.1(b). ecfr.gov |
| R040-P1-C040 | Litigation referrals generally require a CCLR and signed Certificate of Indebtedness; proposed compromise/suspension/termination approvals also use the CCLR. Evidence must be preserved. | DOJ can except the litigation-report requirement; appropriate sections, supporting documents, certified copies, and requested originals matter. No form or record was completed. | S007 §§ 904.2–904.3. ecfr.gov |
| R040-P1-C041 | Section 904.4 generally prohibits litigation referral of claims less than $2,500, excluding interest, penalties, and administrative costs, unless the AG sets another minimum. | Exceptions: important program compliance; judgment-lien-only purpose; or clear ability to pay with effective enforcement, considering exemptions/remedies. Consultation is directed before subminimum referrals. No forgiveness follows. | S007 § 904.4(a)–(c). ecfr.gov |
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C042 | An agency may compromise where full collection is unavailable because the debtor cannot pay the full amount within a reasonable time, verified through credit reports or other financial information. | This is a verified-capacity ground, not self-certifying entitlement or a fixed-period test. | S005 § 902.2(a)(1), 1096/0. govinfo.gov |
| R040-P1-C043 | Inability of the government to collect the full amount within a reasonable time through enforced proceedings is a separate compromise ground. | Collectibility is not identical to the debtor’s resources or debt validity. | S005 § 902.2(a)(2), 1096/0. govinfo.gov |
| R040-P1-C044 | Collection cost that does not justify enforced collection of the full amount is a separate compromise ground. | It does not prove that the underlying obligation is invalid. | S005 § 902.2(a)(3), (e), 1096–1097/0–1. govinfo.gov |
| R040-P1-C045 | Significant doubt about proving the government’s case in court is another compromise ground. | Legal or factual litigation doubt is not an inability-to-pay finding. | S005 § 902.2(a)(4), (d), 1097/1. govinfo.gov |
| R040-P1-C046 | Relevant inability-to-pay factors include age/health, present/potential income, inheritance prospects, possible concealed or improperly transferred assets, and assets/income reachable by enforcement. | The list is nonexclusive. No adverse factual inference about concealment, inheritance, or health may be drawn in this investigation. | S005 § 902.2(b)(1)–(5), 1097/1. govinfo.gov |
| R040-P1-C047 | Inability claims should be verified; for an offer based wholly or partly on inability, the agency should obtain a current financial statement under penalty of perjury showing assets, liabilities, income, and expenses. | Other financial information may be obtained; agency or DOJ forms may be used. This describes an agency evidentiary standard, not a request to provide private data here. | S005 § 902.2(c), (g), 1097/1. govinfo.gov |
| R040-P1-C048 | Agencies should consider applicable state and federal exemptions when evaluating enforced collection; they may consider uncertainty in forced-sale value. | The provision points to separate exemption law; it does not create a universal exemption or decide collateral value. | S005 § 902.2(c), 1097/1. govinfo.gov |
| R040-P1-C049 | An inability/collectibility compromise should bear a reasonable relationship to expected enforced recovery, considering exemptions and collection time. | No fixed settlement percentage, income multiple, or nationwide reduction formula is stated. | S005 § 902.2(c), final sentences, 1097/1. govinfo.gov |
| R040-P1-C050 | A litigation-doubt compromise should reflect prospects of obtaining judgment, witnesses, evidentiary support, and possible government exposure to court costs and attorney fees under the cited EAJA provision. | A bona fide factual dispute or legal issue is required for this rationale. EAJA entitlement or litigation merits are not determined. | S005 § 902.2(d), 1097/1. govinfo.gov |
| R040-P1-C051 | A cost-based compromise may reflect administrative/litigation costs and delay; costs can be important for small claims. | The agency should also consider whether an enforcement principle warrants continued collection despite cost. Cost alone does not compel acceptance. | S005 § 902.2(e), 1097/1. govinfo.gov |
| R040-P1-C052 | Agencies generally should not accept compromises payable in installments because of time and administrative expense. | This is a stated general preference, not an absolute prohibition. It differs from ordinary full-debt installments under § 901.8. | S005 § 902.2(f), first sentences, 1097/1. govinfo.gov |
| R040-P1-C053 | If installment payment of a compromise is necessary, the agency should obtain an enforceable written agreement reinstating the full original precompromise principal, less sums paid, upon default; security should be obtained whenever possible. | This describes recommended agreement terms. It does not prove that any actual agreement contains them, that default occurred, or what additional charges survive. | S005 § 902.2(f), 1097/1. govinfo.gov |
| R040-P1-C054 | Statutory penalties, forfeitures, and enforcement claims may be compromised if deterrence and present/future compliance policy are adequately served. | Special statutory restrictions, including C021, still matter. | S005 § 902.3, 1097–1098/1–2. govinfo.gov |
| R040-P1-C055 | For joint and several liability, agencies should pursue appropriate collection against all liable parties without allocating their internal burden; a compromise with one should preserve claims against others. | One settlement amount is not binding precedent for others. No actual joint liability or guarantee is established. | S005 § 902.4(a)–(b), 1098/2. govinfo.gov |
| R040-P1-C056 | An uncertain agency may refer a firm, written, substantive offer within its delegated authority to DOJ with supporting particulars; DOJ may act or return instructions/advice. | A referral for review is not acceptance or performance. | S005 § 902.5, 1098/2. govinfo.gov |
| R040-P1-C057 | Section 902.6 directs consideration of tax consequences to the government, including possible waiver of specified tax-loss carry rights. | It does not determine a debtor’s tax consequences, tax exclusion, or liability. | S005 § 902.6, 1098/2. govinfo.gov |
| R040-P1-C058 | In appropriate instances, an accepted compromise should be implemented by a mutual release: release from further nontax liability on the compromised debt in consideration of full payment of the compromise amount, with reciprocal transaction-related release. | Acceptance, the authorized instrument, its scope, and full performance are separate predicates. This is not a universal contract-formation code. | S005 § 902.7, 1098/2. govinfo.gov |
| R040-P1-C059 | Section 902.7 additionally states that, absent a mutual release, the debtor is deemed to waive related claims against the government and officials unless law prohibits. | The provision’s own qualification must be preserved; no actual waiver or enforceability conclusion follows. | S005 § 902.7, final sentence, 1098/2. govinfo.gov |
| R040-P1-C060 | A compromise under § 3711 is final and conclusive except for fraud, misrepresentation, false claim, or mutual mistake of fact. | This concerns a compromise under the statute, not a proposed offer, unauthorized promise, or intended future payment. | S002 § 3711(c). uscode.house.gov |
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C061 | Agencies shall collect a lump sum whenever feasible; if financially unable to pay a lump sum, regular installments may be accepted. Financial statements should be obtained and independently verified whenever possible. | This is discretionary arrangement authority, not a right to installments or proof of affordability. | S004 § 901.8(a). ecfr.gov |
| R040-P1-C062 | An installment arrangement should use an enforceable written agreement specifying all terms and accelerating the debt upon default; security should be obtained in appropriate cases. | At the agency’s option, payments may be accepted despite refusal to sign or provide security. Thus the text does not impose an exceptionless writing/security requirement. | S004 § 901.8(a), (c). ecfr.gov |
| R040-P1-C063 | Installment size and frequency should reasonably relate to debt size and ability to pay; if possible, payments should liquidate the debt in three years or less. | Three years is qualified language, not a universal term, absolute maximum, or defined “reasonable time” for compromise. | S004 § 901.8(b). ecfr.gov |
| R040-P1-C064 | The read installment provisions specify acceleration and security but do not prescribe a universal confession of judgment or a universal new surety requirement. | This is a bounded statement about §§ 901.8 and 902.2(f), not a prohibition on conditions authorized elsewhere. | S004 § 901.8; S005 § 902.2(f). ecfr.gov+1 |
| R040-P1-C065 | Section 901.7 says prior collection from other sources or liquidation is not a prerequisite to requiring payment from a surety, insurer, or guarantor unless statute or contract expressly requires it. | This concerns an existing obligation; it does not create one or decide collateral/guarantee consequences. Bankruptcy requires separate consideration. | S004 § 901.7(a)–(b). ecfr.gov |
| R040-P1-C066 | Subject to stated exceptions, agencies shall assess interest, penalties, and administrative costs and give written explanation unless the requirements are in an agreement. Charges continue until payment or the specified resolution. | An installment proposal or suspension does not by itself establish a charge freeze. | S004 § 901.9(a). ecfr.gov |
| R040-P1-C067 | Section 3717 has its own interest-notice trigger and exclusions, including specified laws/instruments fixing or prohibiting charges and a historical contract exception. | Section 901.9(b)(1)’s delinquency-or-other-law wording cannot be turned into a universal contractual accrual rule. | S010 § 3717(b), (g); S004 § 901.9(b)(1). uscode.house.gov+1 |
| R040-P1-C068 | Absent a different statute, contract, or repayment agreement, § 901.9 uses Treasury’s prescribed rate; a justified higher rate is possible. The initially charged rate generally remains fixed, with a possible new rate for a new agreement after default. | No actual current rate, agreement, or annual-to-period conversion is supplied. | S004 § 901.9(b)(2)–(3); S010 § 3717(a), (c). ecfr.gov+1 |
| R040-P1-C069 | The regulation prohibits ordinary compounding of interest on its interest, penalty, and administrative charges, but specifies adding accrued unpaid charges to principal under a new agreement following default. | Both clauses must be preserved. Neither supplies the terms or accounting of an unidentified agreement. | S004 § 901.9(b)(3); S010 § 3717(f). ecfr.gov+1 |
| R040-P1-C070 | Administrative processing/handling costs are assessed using actual or agency-estimated costs. | No fixed fee or particular cost is established. | S004 § 901.9(c); S010 § 3717(e)(1). ecfr.gov+1 |
| R040-P1-C071 | The default regulatory penalty provision is not more than 6 percent per year for debt delinquent more than 90 days, accruing from delinquency. | Different statute, contract, or repayment-agreement provisions are expressly recognized. “More than 90” is not “90 or more”; this is not a safe-delay period. | S004 § 901.9(d); S010 § 3717(e)(2). ecfr.gov+1 |
| R040-P1-C072 | For an administrative debt not based on government credit, an annual cost-of-living adjustment may replace interest and penalties. | The text defines the CPI comparison and counsels a legitimate reason for the alternative. No adjustment is calculated here. | S004 § 901.9(e); S010 § 3717(i). ecfr.gov+1 |
| R040-P1-C073 | Partial/installment receipts under § 901.9(f) apply first to added contingency fees, then penalties, other administrative costs, interest, and finally principal. | Therefore gross cash paid cannot automatically be subtracted entirely from principal. A special governing authority or agreement still requires examination. | S004 § 901.9(f); S009 amendment. ecfr.gov+1 |
| R040-P1-C074 | Interest and administrative costs imposed under the section shall be waived on the portion paid within 30 days after interest began accruing; the agency may extend that period. | This is a charge rule tied to a specific trigger, not a universal grace period, immunity, or promise about every charge. | S004 § 901.9(g), first sentences; S010 § 3717(d). ecfr.gov+1 |
| R040-P1-C075 | Interest, penalties, and administrative costs may be waived wholly or partly, without regard to debt amount, under compromise criteria, equity and good conscience, or the United States’ best interest. | Discretion over charges is not unlimited authority to compromise principal. | S004 § 901.9(g), remaining sentences. ecfr.gov |
| R040-P1-C076 | Agencies shall state in their regulations when interest and related charges will not be imposed during suspension pending agency review. | The FCCS do not supply a universal suspension-period interest waiver. Section 901.9(i) also preserves common-law charge authority outside § 3717. | S004 § 901.9(h)–(i). ecfr.gov |
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C077 | Agencies may suspend collection when they cannot locate the debtor, expect financial improvement, or receive a waiver/review request. | These are the listed § 903.2(a) grounds, not automatic consequences of an assertion of hardship. | S006 § 903.2(a)(1)–(3), 1099/1. govinfo.gov |
| R040-P1-C078 | Financial-condition suspension under § 903.2(b) requires future prospects justifying retention for periodic review/collection and one listed alternative: unexpired applicable limitation period; possible future offset; or agreement to interest plus likely improved later ability to pay full principal and interest. | The alternatives must not be collapsed into “temporary hardship.” The printed ten-year offset reference is superseded as described in C103. No periodic-review interval is prescribed here. | S006 § 903.2(b)(1)–(3); S011 § 3716(e). govinfo.gov+1 |
| R040-P1-C079 | Agencies shall suspend during consideration of a waiver/review request if the governing statute prohibits collection during that time. | The operative prohibition must be identified; filing any request does not establish it. | S006 § 903.2(c)(1), 1099/1. govinfo.gov |
| R040-P1-C080 | Without that statutory prohibition, suspension is discretionary case by case. Ordinarily it should occur if predecision collections cannot lawfully be refunded; it should not occur for requests determined frivolous or primarily delaying. | The no-refund and frivolous/delay predicates require actual legal/factual determinations, none supplied. | S006 § 903.2(c)(2), 1099/1. govinfo.gov |
| R040-P1-C081 | On learning of bankruptcy, collection in most cases must be suspended under the cited stay provisions unless the agency clearly establishes that the stay was lifted or is no longer effective. Counsel should be consulted immediately. | Withholding agency payments is mentioned only if legally permitted. No blanket freeze or actual stay conclusion is supported. | S006 § 903.2(d); S004 §§ 901.2(h), 901.7(b). govinfo.gov+2 |
| R040-P1-C082 | Section 362 includes stays of prepetition-claim collection and specified setoff, subject to exceptions and relief provisions; §§ 1201 and 1301 address limited co-debtor stays. | Their applicability is not established for an unidentified debt, chapter, proceeding, co-obligor, or collection act. Full bankruptcy merits remain held. | S019 § 362(a)(6)–(7), (b)–(f); S020–S021 complete bodies. uscode.house.gov+3 |
| R040-P1-C083 | Section 903.3(a) permits termination for six grounds: inability to collect a substantial amount through available efforts; inability to locate; expected cost exceeding recovery; no legal merit or enforcement barred by an applicable limitation; inability to substantiate; or bankruptcy discharge. | Each ground is distinct. Persistent financial inability is not the only ground, and none is established merely by a label. | S006 § 903.3(a)(1)–(6), 1099/1. govinfo.gov |
| R040-P1-C084 | Before termination, the agency should have pursued all appropriate collection means and determined from the results that the debt is uncollectible. | “Appropriate” does not mean every conceivable action regardless of legal bars or other conditions. | S006 § 903.3(b), first sentences, 1099/1. govinfo.gov |
| R040-P1-C085 | Termination ceases active collection but permits retaining records for an authorized sale, later collection after changed status/new tools, future offset against previously unavailable income/assets, and screening future applicants. | This preserves possibilities; it does not establish that any later action is lawful or that another debt/creditor is bound. | S006 § 903.3(b)(1)–(4), 1100/2. govinfo.gov |
| R040-P1-C086 | Agencies generally shall terminate collection of a debt discharged in bankruptcy regardless of amount; Code-permitted plan payments and potentially surviving rights require separate analysis. | The regulation’s references to possible surviving claims, offset, recoupment, and notice are not automatic survival rules. Counsel is directed where survival is asserted. | S006 § 903.3(c), 1100/2. govinfo.gov |
| R040-P1-C087 | Section 524(a) states the personal-liability effect of a bankruptcy discharge, while (e) says discharge does not affect another entity’s liability or property for the debt. | Whether a particular debt was discharged, or a lien/claim survives, is not resolved by this limited reading. | S022 § 524(a)(1)–(2), (e). uscode.house.gov |
| R040-P1-C088 | Even where termination would otherwise be appropriate, agencies may refer for litigation if a significant enforcement policy is involved or a judgment is prerequisite to administrative sanctions. | This is a specific exception, not proof of liability, litigation success, or a sanction in any matter. | S006 § 903.4, 1100/2. govinfo.gov |
| R040-P1-C089 | Before discharge, § 903.5 requires all appropriate collection steps under § 3711(g), a determination that collection is no longer warranted, and termination of collection first. | “As applicable” qualifies the listed collection tools. No actual exhaustion or authorized determination is established. | S006 § 903.5(a); S002 § 3711(g)(9). govinfo.gov+1 |
| R040-P1-C090 | Section 903.5(a) expressly distinguishes discharge from suspension/termination and states that an agency discharge in full or part prohibits further collection. | The existence and scope of an actual discharge must be established. No inference about an unidentified residual balance or another creditor is made. | S006 § 903.5(a), 1100/2. govinfo.gov |
| R040-P1-C091 | Discharge must await compliance with § 3711(i); after termination, a sale is required if Treasury determines it is in the United States’ best interest. | This is conditional, not an inevitable sale. Section 3711(i) has additional sale conditions; their application and the separately incorporated credit-reform requirements are held. | S006 § 903.5(b); S002 § 3711(i). govinfo.gov+1 |
| R040-P1-C092 | Upon discharge, the agency must report in accordance with § 6050P and § 1.6050P-1; Treasury or a designated center may file on its behalf. | Reporting has its own coverage, definitions, and exceptions. No actual return or tax consequence is determined. | S006 § 903.5(c); S016; S017. govinfo.gov+2 |
| R040-P1-C093 | When discharging a debt, the agency must request that litigation counsel release recorded liens securing it. | A required request is not proof that a particular lien release occurred or that all collateral consequences are resolved. | S006 § 903.5(d), 1100/2. govinfo.gov |
| R040-P1-C094 | The tax regulation deems a discharge for reporting upon specified identifiable events whether or not an actual discharge has occurred. | Therefore a reporting event or information return alone cannot establish actual legal discharge. This is a direct textual distinction, not a finding about any return. | S017 § 1.6050P-1(a)(1), (b)(1)–(2). ecfr.gov |
| R040-P1-C095 | The reporting regulation does not require another report or correction merely because a later payment is received on previously reported indebtedness. | This reporting rule does not authorize collection that an actual § 903.5 discharge or other law prohibits. | S017 § 1.6050P-1(e)(9), read with S006 § 903.5(a). ecfr.gov+1 |
| R040-P1-C096 | T.D. 9793 removed the 36-month nonpayment testing event from the reporting regulation, with the stated 2016 effective/applicability dates. | Neither the historical event nor its removal supplies a three-year debt-forgiveness rule. It is unrelated to § 901.8’s qualified installment objective. | S018, amendment instructions and applicability; S017 (h). Internal Revenue Service+2 |
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C097 | Prompt written demand must explain the basis, agency-review rights if any, charge standards, and a payment date generally no more than 30 days after mailing/hand delivery, plus agency contact information. Generally one demand letter suffices. | This does not establish a universal number of notices or a guaranteed minimum 30-day waiting period. | S004 § 901.2(a)–(c). ecfr.gov |
| R040-P1-C098 | Agencies should respond promptly, within 30 days whenever feasible; protective actions can precede demand when necessary, and offset uses its own procedures. | The “whenever feasible” response objective and general demand period are not individual deadlines or safe-delay assurances. | S004 § 901.2(a), (e)–(g). ecfr.gov |
| R040-P1-C099 | Section 3716(a) requires notice, access to relevant records, an opportunity for agency review, and an opportunity to make a written repayment agreement before its offset route. | An opportunity to make an agreement is not entitlement to selected terms; the separate coverage and exception provisions still matter. | S011 § 3716(a)–(b); S004 § 901.3(b)(4). uscode.house.gov+1 |
| R040-P1-C100 | Under § 901.3(e), a reasonable oral-hearing opportunity is required when requested reconsideration cannot be resolved on documentary evidence; otherwise a paper determination is required. | An oral hearing need not be a formal evidentiary hearing unless other law requires one. This is not a universal hearing requirement for every compromise request. | S004 § 901.3(e)(1)–(4). ecfr.gov |
| R040-P1-C101 | The offset regulation addresses recoupment, specified contract-offset procedures, urgent noncentralized offset, and nonduplication of previously supplied notice/review. | Omitted prior procedures in the specified urgent setting require notice/review as soon as practicable and prompt refund of amounts ultimately not owed. Broader case-law merits were not researched. | S004 § 901.3(b)(4)(iii)–(iv). ecfr.gov |
| R040-P1-C102 | Offset referral requires certification of past-due legal enforceability and compliance with statutory and agency due process. | A creditor agency’s determination/certification is a required predicate, not an evidentiary fact supplied here. | S004 § 901.3(b)(5), (c)(2); S012 § 285.12(i). ecfr.gov+1 |
| R040-P1-C103 | The ten-year offset language still appearing in §§ 901.3(a)(4) and 903.2(b)(2) cannot be treated as the current § 3716 time bar: current § 3716(e)(1) makes such period limitations ineffective, while (e)(2) preserves explicit statutory prohibitions. | This does not decide other collection limitations, coverage, exemptions, legal bars, or an actual offset. | S004 § 901.3(a)(4); S006 § 903.2(b)(2); S011 § 3716(e), 2008 amendment note. ecfr.gov+3 |
| R040-P1-C104 | The FCCS’s older 180-day centralized-offset referral language must be read against current § 3716(c)(6)’s over-120-day notification rule and § 285.12’s conditional by-120/by-180-day transfer rules. | Notification, transfer, and early voluntary referral are different acts. TFM timing shorthand is not substituted for the regulation’s exact boundaries. | S011 § 3716(c)(6); S012 § 285.12(c); compare S004 § 901.3(b)(1), S015 §§ 5010, 5030.40a. uscode.house.gov+3 |
| R040-P1-C105 | Agencies should periodically compare collection costs and recoveries to evaluate techniques, compromise offers, and collection thresholds. | No universal administrative cost cutoff or individual termination entitlement is supplied. | S004 § 901.10. ecfr.gov |
| R040-P1-C106 | A capacity factor and an applicable exemption are separate inquiries. | Section 902.2(b), (g) concerns financial evidence; (c) separately directs consideration of exemption law. Neither supplies a complete protected-funds rule. | S005 § 902.2(b), (c), (g). govinfo.gov |
| R040-P1-C107 | Expense information and ability-related installment sizing do not establish a universal priority to preserve specified essentials or a personalized affordable payment. | The cited provisions contain no complete necessities allowance, protected-income calculation, or universal financial means test. Such conclusions remain unresolved. | S004 § 901.8(b); S005 § 902.2(b), (g). ecfr.gov+1 |
| R040-P1-C108 | Authority, proposal, acceptance, performance, default, and release are separate predicates. | The sources identify decision powers and recommended agreement/release terms; they do not establish an actual binding settlement or its enforcement. | S002 § 3711(a), (c); S005 §§ 902.1, 902.2(f), 902.5, 902.7. uscode.house.gov+2 |
| R040-P1-C109 | Accounting write-off, Treasury return, termination of active collection, a tax reporting event, and actual discharge cannot be equated from their labels alone. | Their legal effects arise from different provisions and predicates; no private-creditor or other-creditor effect is established. | S003 § 900.1(d); S015 § 5035.60; S006 §§ 903.3(b), 903.5; S017 (a)(1). ecfr.gov+3 |
| R040-P1-C110 | The verified provisions supply no universal settlement percentage, guaranteed duration, approval probability, behavioral success rate, or recommended payment sequence. | This is a bounded conclusion about the texts read, not an empirical finding or a claim about every federal program. | S004 § 901.8; S005 § 902.2; S006 §§ 903.2–903.3. ecfr.gov+2 |
| R040-P1-C111 | Special agency law, other authorized remedies, jurisdiction, and actual predicates remain necessary for application. | Private and nonfederal debts, full exemption/offset/garnishment/limitations/bankruptcy/litigation law, and other A040 remedies are not resolved. | S003 §§ 900.1, 900.4, 900.7; scope of this pass. ecfr.gov |
| R040-P1-C112 | This report is a researcher’s source-bounded synthesis and self-check. | It is not independent review, an agency determination, component/parent acceptance, operational approval, or publication acceptance. UI/model provenance is not independently verified. | This report’s method, source register, failure log, and self-check; no external fact is inferred. |
| R040-P1-C113 | Under the FCCS contractor provision, agencies retain authority to resolve disputes, compromise, suspend/terminate, and refer for litigation; a contractor’s fee-reduction incentive requires prior agency authority. | A contractor’s involvement is not independent proof of authority to bind the United States to a settlement. No contractor or actual contract was investigated. | S004 § 901.5(a)(1)–(2). ecfr.gov |
| Route or determination | Decision question and supported standard | Required distinction about terms or effect | Claim/source cross-reference |
|---|---|---|---|
| Ordinary installments | Can the full debt be collected through regular payments where lump-sum payment is financially unavailable? | Lump sum is the feasible default. Installments are discretionary; amount/frequency should relate to ability and debt size. Three years or less is qualified by “if possible.” Recommended acceleration/security terms matter. | C061–C076; S004 §§ 901.8–901.9. |
| Compromise for inability to pay | Can the full amount be paid within a reasonable time, based on verified financial information? | Current and prospective capacity, exemptions, and expected enforcement recovery matter. No fixed reduction follows from low resources alone. | C042, C046–C049; S005 § 902.2(a)(1), (b)–(c), (g). |
| Compromise for inability to collect | Can the government enforce collection in full within a reasonable time? | A debt may have a legal basis while practical recovery is doubtful. This differs from the debtor’s voluntary ability or willingness to pay. | C043, C048–C049; S005 § 902.2(a)(2), (c). |
| Compromise for litigation doubt | Is there significant doubt about proving the government’s case, because of legal issues or a bona fide factual dispute? | Expected success, witnesses, evidence, and possible litigation-cost exposure matter. This is not an admission of financial inability. | C045, C050; S005 § 902.2(a)(4), (d). |
| Compromise for collection cost | Does enforced collection of the full amount justify its cost and delay? | The agency may weigh an enforcement principle even where costs are high. High cost does not invalidate the claim or compel a discount. | C044, C051, C054; S005 § 902.2(e), § 902.3. |
| Compromise paid in installments | Is installment performance necessary for the proposed reduced settlement? | Generally disfavored. Written reinstatement-on-default and security provisions should be obtained as specified. This is distinct from ordinary installments of the full debt. | C052–C053; S005 § 902.2(f). |
| Financial-condition suspension | Do future prospects justify keeping the debt for periodic review and later collection, with one of § 903.2(b)’s alternatives? | A pause preserves the debt; it does not prove future ability, freeze all charges, or release liability. | C077–C078, C076; S006 § 903.2(a)–(b); S004 § 901.9(h). |
| Review-related suspension | Does a governing statute prohibit collection while review is pending? If not, is discretionary suspension appropriate? | Mandatory and discretionary cases differ. The possibility of refund and a frivolous/delay determination are express considerations. | C079–C080; S006 § 903.2(c). |
| Termination of collection | Is one of the six § 903.3(a) grounds met, within the proper authority? | Active collection ceases, but specified records, later collection, offset, and sale possibilities may remain. | C027–C028, C083–C088; S006 §§ 903.1, 903.3–903.4. |
| Agency discharge under § 903.5 | Has the agency completed the required collection/termination and sale-condition analysis and actually discharged the debt? | The text prohibits further collection after discharge. Reporting and a request for lien releases follow under their own conditions. The actual act and its scope must be proved. | C089–C095; S006 § 903.5; S002 § 3711(i). |
| Bankruptcy-related result | Does an applicable stay or discharge actually cover the obligation or collection act? | A petition, stay, discharge, plan payment, surviving claim, and another entity’s liability are different questions. No case-specific conclusion is supplied. | C081–C087; S019–S022. |
| Waiver of collection charges | Are the mandatory timely-payment waiver or discretionary charge-waiver criteria met? | Waiving interest, penalties, or costs is not necessarily a compromise of principal. | C074–C076; S004 § 901.9(g)–(i). |
These are restatements of source thresholds, not financial illustrations or calculations.
| Boundary | Units and accounting base actually stated | Inclusive or strict boundary; predicate | What it does not establish |
|---|---|---|---|
| General statutory agency compromise ceiling | U.S. dollars; § 3711(a)(2) expressly says excluding interest. | Not more than $100,000, or a higher AG-prescribed amount; statutory referral and Comptroller General exceptions apply. C024; S002. | The statute does not use exactly the same exclusion wording as the FCCS. |
| FCCS compromise ceiling | Debt then due / principal balance, excluding interest, penalties, and administrative costs. | $100,000 or less under § 902.1(a); over the applicable ceiling invokes DOJ acceptance authority absent other law. C025–C026; S005. | Neither gross balance nor offered settlement amount is automatically the authority base. |
| FCCS suspension/termination ceiling | Principal balance after partial payments/collections, excluding the stated additions. | Does not exceed $100,000, or other AG-directed amount; before DOJ litigation referral. Plain-error/legal-merit exception separately applies. C027–C028; S006. | Gross receipts cannot be assumed all to reduce principal; § 901.9(f) must be accounted for. |
| Reported Treasury delegation | Principal balance of debt transferred to cross-servicing. | Up to $500,000 in TFM; generally DOJ approval above. C030; S015. | No blanket $500,000 authority for every creditor agency; underlying delegation and program limits unexamined. |
| DOJ litigation routing | Principal amount, excluding interest and penalties in the routing text. | Over $1 million versus $1 million or less, subject to AG direction. C038; S007. | This is not a compromise ceiling or an amount the debtor must offer. |
| Minimum litigation referral | Claim amount excluding interest, penalties, and administrative costs. | Generally no referral below $2,500; specified exceptions and possible AG changes. C041; S007. | No forgiveness, immunity, or bar to every other collection method. |
| Cross-servicing eligibility amount | Eligible past-due, legally enforceable debt; the provision says over $25, or another Fiscal Service amount. | Strict over, combined with timing and exceptions. C031–C034; S012. | No general de minimis discharge. |
| Special transportation penalty floor | The particular penalty identified in § 3711(b)(2). | Compromise may not be less than $500 for that statutory category. C021; S002. | No universal federal settlement floor. |
Accounting gap preserved: the sources distinguish a principal balance from additions, but this pass supplies no ledger, classification, capitalization event, payment application, or legally determined amount. In particular, the presence of a statutory penalty as the underlying claim does not justify casually treating its entire substance as an excluded delinquency addition. The legally correct classification would require the governing public authority and, outside this pass, the actual authorized accounting. C010, C021, C025–C027, C069, C073.
| Period or trigger | Exact function | Limit |
|---|---|---|
| Reasonable time | Inability-to-pay and enforceability grounds for compromise, § 902.2(a)(1)–(2). | No fixed duration supplied in those clauses; not automatically three years. C042–C043. |
| Three years or less, if possible | Ordinary installment liquidation objective, § 901.8(b). | Qualified objective, not a universal entitlement or maximum. C063. |
| Generally no more than 30 days after mailing/hand delivery | Demand-letter payment date, § 901.2(b)(3). | Not a mandatory minimum waiting period. C097. |
| Within 30 days whenever feasible | Agency response to communications, § 901.2(e). | Qualified administrative objective. C098. |
| Within 30 days after interest starts | Mandatory waiver of specified charges on the portion paid, with possible extension, § 901.9(g). | Different trigger and effect from the demand-letter provision. C074. |
| More than 90 days delinquent; annual percentage | Default penalty provision, § 901.9(d). | No universal charge or safe delay; alternative governing terms may apply. C071. |
| Over 120 days delinquent | Statutory notification for centralized offset, § 3716(c)(6). | Not identical to the cross-servicing transfer deadline. C104. |
| By 120 or by 180 days delinquent | Conditional cross-servicing transfer rule, § 285.12(c)(2). | Depends on use of cross-servicing for offset and stated exceptions. C033–C034. |
| Within 30 days after a qualifying later final decision | Transfer after the specified delayed administrative appeal/review determination, § 285.12(c)(3). | Does not mean any pending challenge always prevents collection. C031, C033. |
| Every effort within one year | DOJ litigation-referral objective, § 904.1(a), with distinct triggers for ordinary and guaranteed/insured debts. | Not the limitation period for suit. C037. |
| Periodic review | Retention during financial-condition suspension, § 903.2(b). | No universal monthly, annual, or other review interval is specified. C078. |
| Former ten-year offset limit | Still appears in old FCCS wording. | Cannot be used as current § 3716 law; C103 supplies the later statutory text. |
| Former 36-month reporting event | Removed by T.D. 9793. | Never converted here into automatic debt forgiveness. C096. |
Each row is a generic conditional branch, not individualized advice. “Answered” concerns the stated textual distinction; application remains unresolved because the necessary authority or factual predicates are absent. Rows using Parts 902 or 903 retain the 2025-fallback qualification.
The “next inquiry” column identifies a permissible generic public-law inquiry. It does not authorize a claim-record search, private-data request, contact, offer, payment, filing, or examination of an actual agency profile or agreement.
| Branch and coverage status | Supported conditional rule; exact claims/sources | Missing authority or predicate | Adverse inference to avoid | Next permissible generic public-law inquiry |
|---|---|---|---|---|
| B01 — Federal coverage unknown. Answered distinction; application unresolved. | A federal claim requires the § 3701(b)(1) determination and United States obligation; the state-debt extension is limited to offset. C009–C011; S001 § 3701(b); S003 § 900.2(a). | Governing debt-creation statute and legal category; no determination supplied. | “All debts collected by a government-related actor use the FCCS.” | Read the public statute defining the generic obligation category and its collection cross-references. |
| B02 — Tax or special-authority category. Partial. | Tax/interagency exclusions and specifically applicable statutes can displace the general standards; § 3701(d) has a narrower provision-specific reach. C012–C013, C020; S003 §§ 900.3–900.4; S001 § 3701(d). | Exact category and special statutory scheme. | Exclusion means cancellation, or every Social Security-related debt is excluded from all § 3711 authority. | Read the generic category’s waiver/compromise statute and implementing regulations, without examining an actual claim or policy entry. |
| B03 — Fraud, false claim, misrepresentation, or antitrust status unknown. Partial. | The ordinary agency compromise/suspension/termination route does not apply to the listed claims; DOJ referral and control are specified. C014; S002 § 3711(b)(1); S003 § 900.3(a). | Legal classification and authorized determination. | A disputed claim is necessarily fraudulent, or inability to pay bypasses the exclusion. | Read the public legal definition and generic referral standard for the asserted category; do not query allegations or cases. |
| B04 — Decision-maker/delegation unknown. Partial. | Agency designation, Treasury transfer authority, higher AG authority, and DOJ acceptance are separate predicates. C024–C030, C113; S005 § 902.1; S015 §§ 5015.30–.40. | Applicable public delegation, scope, supersession, and program restrictions. | Any employee, servicing actor, or contractor can bind the United States. | Examine the relevant generic published delegation regulation/instrument and its stated limits, if separately authorized. |
| B05 — Principal versus additions/accounting base unknown. Answered rule; application unresolved. | FCCS ceilings exclude the listed additions; § 903.1 addresses partial collections; § 901.9(f) orders application of receipts. C025, C027, C069, C073. | Legal classification of principal/additions and any authorized capitalization rule; no ledger. | Total cash paid always reduces principal equally, or all statutory penalties are excluded principal. | Read generic accounting and charge-authority provisions for the category, preserving the distinction from actual accounting facts. |
| B06 — Approval threshold unknown. Partial. | General $100,000 FCCS authority and Treasury’s reported $500,000 delegation have different actors and predicates. C024–C030; S002; S005–S006; S015. | Applicable ceiling, higher authority, transferred status, and authorized accounting base. | An offer below the ceiling makes an above-ceiling debt locally approvable. | Verify the generic public delegation and the provision defining the amount used for authority. |
| B07 — Referral/litigation stage unknown. Answered rule; application unresolved. | DOJ obtains exclusive jurisdiction after § 904.1 referral; the agency must stop administrative collection and route inquiries. C039; S007 § 904.1(b). | Whether a qualifying referral occurred and the governing authority thereafter. | A stopped agency collection effort means release, or the original agency retains ordinary settlement authority. | Read generic DOJ referral and authority rules; no docket or claim-status query. |
| B08 — Temporary inability to make a lump sum. Answered distinction. | § 901.8 may support full-debt installments; § 903.2 has separate suspension conditions. C061–C063, C077–C078. | Verified capacity over time and lawful arrangement authority. | Temporary cash difficulty automatically requires compromise or suspension. | Compare the category’s public installment and suspension regulations, including their evidence requirements. |
| B09 — Future ability uncertain. Answered distinction. | Financial suspension requires future prospects justifying retention plus one § 903.2(b) alternative. C078; S006 § 903.2(b). | Basis for expecting improvement, relevant limitation/offset authority, or interest-and-later-payment predicate. | Mere uncertainty proves future ability or guarantees a pause. | Read generic review and retention standards and the precise alternative relied upon. |
| B10 — Persistent inability alleged. Answered distinction; facts unresolved. | § 3711(a)(3), § 902.2(a)(1), and § 903.3(a)(1) address related but distinct significant-payment, full-payment, and substantial-recovery questions. C016, C042, C083. | Verified present/prospective capacity, collectibility, and authorized evaluation. | Persistent inability automatically extinguishes the debt. | Trace the generic category’s compromise and termination criteria without supplying a financial history. |
| B11 — Collectibility versus legal doubt. Answered. | Enforcement recovery and ability to prove the case are separate § 902.2 grounds. C043, C045, C048–C050. | Legal/evidentiary uncertainty versus practical collection barriers. | Weak collection prospects prove invalidity; a legal dispute proves poverty. | Read the generic enforceability and burden-of-proof provisions necessary to distinguish the grounds. |
| B12 — Collection cost versus validity. Answered. | Cost can support compromise or termination while enforcement policy may support continued action. C044, C051, C083, C088, C105. | Recoverable amount, cost methodology, and applicable enforcement policy—none determined. | Expensive collection makes the debt invalid or compels forgiveness. | Read generic cost-evaluation and enforcement-policy provisions; no actual agency cost record. |
| B13 — Installments versus installment compromise. Answered. | Full-debt installments and installments of a reduced compromise use different standards and default provisions. C052–C053, C061–C063. | Legal nature of the proposed arrangement and authorized terms. | Any installment plan reduces principal, or any compromise can be paid over a chosen term. | Read the category’s generic agreement provisions and distinguish extension of time from reduction of liability. |
| B14 — Term, interest, security, and other terms unknown. Partial. | Three years is qualified; charge law, acceleration, and appropriate security remain separate. C062–C076; S004 §§ 901.8–901.9. | Governing rate/charge law, authorized agreement conditions, and any special regulation. | A universal three-year interest-free unsecured plan is available. | Read only the generic legal provisions governing term, charges, security, and default. |
| B15 — Confession, judgment, or surety condition asserted. Partial. | The read installment clauses do not impose a universal confession/new-surety requirement; existing surety obligations and judgment-lien referrals have separate text. C041, C064–C065. | Independent authority for the asserted condition; no instrument. | Importing a historical or unrelated condition as mandatory under current § 901.8. | Locate the exact generic statute/regulation authorizing the proposed kind of condition, without inspecting an actual contract. |
| B16 — Partial/full settlement and authority unclear. Partial. | Compromise authority, accepted terms, release scope, and actual discharge are distinct. C024–C030, C058, C090, C108. | Competent approval and precise legal scope. | A partial payment is necessarily full settlement; a partial discharge releases all other obligations. | Read generic settlement-approval and release provisions for the category. |
| B17 — Proposal versus acceptance. Answered. | Agency recommendation or DOJ review is not acceptance; § 902.7 addresses an accepted compromise. C026, C056, C058, C060. | Authorized acceptance and any governing formation requirements. | Silence, referral, intention, or a proposed amount binds the United States. | Examine generic public approval and agreement-formation requirements, without submitting an offer. |
| B18 — Performance/default/release unknown. Answered distinction. | Recommended installment-compromise terms reinstate precompromise principal less sums paid upon default; release language refers to full compromise payment. C053, C058, C062, C069. | Authorized terms, legal default standard, performance, credits, and release. | Intended performance equals completed performance; a missed term automatically has an unexamined legal effect. | Read generic default, reinstatement, and release clauses, preserving actual performance as held. |
| B19 — Other liable roles or creditors. Answered boundary. | § 902.4 preserves claims against other jointly liable parties; § 524(e) separately limits bankruptcy-discharge effects on others. C055, C087. | Actual liability structure and independent authority. | One settlement binds another creditor or releases every co-obligor. | Read generic joint-liability and release rules only if that public-law category becomes necessary. |
| B20 — Suspension versus termination. Answered. | Suspension retains review/collection prospects; termination ends active collection with specified retained possibilities. C077–C085. | Authorized decision, ground, scope, and review/resumption conditions. | A pause is permanent closure, or closure necessarily cancels liability. | Compare the exact generic suspension and termination provisions and any defined status terms. |
| B21 — Resumption or offset possible. Answered boundary. | § 903.3(b) allows retained records for later collection/offset; the obsolete ten-year rule cannot supply present immunity. C085, C103. | Applicable collection authority, changed circumstances, legal bars, and payment protection. | All later collection is lawful, or age alone establishes a ten-year FCCS shield. | Read the particular generic collection authority and its current limitations/exceptions, without calculating an actual deadline. |
| B22 — Bankruptcy/stay predicate unknown. Partial. | The FCCS directs suspension in most bankruptcy cases and immediate counsel review, subject to an established lifted/ineffective stay. C081–C082. | Covered petition, obligation, act, statutory exception, and effective stay status. | Any petition freezes every act or permits automatic withholding of all payments. | Read the necessary generic Bankruptcy Code stay provision and exception; no case/docket inquiry. |
| B23 — Bankruptcy discharge unknown. Partial. | § 903.3(c) generally requires termination for discharged debts while preserving Code-dependent issues; § 524 governs specified personal-liability effects. C086–C087. | Applicable chapter, discharge scope, debt exception, and surviving-right authority. | Lack of formal notice always preserves a claim, or discharge always releases liens/other parties. | Read only the indispensable generic discharge and survival provisions; actual proceedings remain held. |
| B24 — Return, write-off, termination, or discharge label. Answered. | Treasury return, accounting classification, termination, and actual discharge have different effects. C023, C036, C085, C089–C090, C109. | The legal act behind the label and authorized decision. | A system status or charge-off is necessarily an enforceable release. | Read the public legal definition and authority for the specific status, without querying an actual status entry. |
| B25 — Tax reporting versus actual discharge. Answered boundary. | Reporting can be deemed triggered without actual discharge; later-payment reporting treatment does not authorize prohibited collection. C092, C094–C096. | Actual discharge act and reporting provision; tax consequences remain outside scope. | A tax information return alone proves forgiveness, or it proves taxable income. | Read the current generic identifiable-event/reporting provisions only; no return, tax calculation, or individual inquiry. |
| B26 — Protected funds versus capacity factor. Answered boundary; protection unresolved. | § 902.2(c) requires separate consideration of applicable exemptions; income evidence alone does not establish reachability. C048, C106. | Exact exemption statute, jurisdiction, collection method, and legal category. | All income is collectible, or all income needed for living costs is exempt. | Read the relevant generic exemption and collection-method interaction in a separately bounded pass. |
| B27 — Essentials and affordability unknown. Answered boundary; finding unresolved. | Expense evidence and ability-related payment sizing are relevant, but no universal essentials priority or affordable amount follows. C047, C061, C063, C107. | Applicable public standard and all actual financial predicates, which remain held. | The FCCS establishes a universal necessities allowance or approves a payment amount. | Examine any generic statutory/regulatory necessities or ability standard without requesting financial data. |
| B28 — Review request pending. Answered distinction. | A collection-prohibiting statute makes suspension mandatory; otherwise § 903.2(c)(2) supplies discretion and qualifications. C079–C080, C100. | Governing review law, refund authority, and procedural category. | Every dispute automatically stays collection or always requires an oral hearing. | Read the generic review statute and regulations, including whether they prohibit collection and what hearing they require. |
| B29 — Notice and procedural stage unknown. Partial. | General demand, statutory offset opportunities, and certification are separate requirements with specified exceptions. C097–C102. | Applicable procedure and legally required opportunities; no actual notice. | One universal notice period governs all routes, or generic notice language proves compliance. | Read the generic notice/review provision for the specific collection method. |
| B30 — Charges during a pause unknown. Answered rule; amount unresolved. | Agency regulations must state when review-period charges are not imposed; suspension alone supplies no universal freeze. C066, C074–C076. | Applicable charge authority, agency regulation, accrual trigger, and waiver determination. | A pause automatically stops interest, penalties, and costs. | Read the generic charge-waiver and suspension provisions without obtaining account calculations. |
| B31 — Transfer timing/stage unknown. Answered rule; application unresolved. | Eligibility, over-$25 amount, by-120/by-180 timing, later-final-decision rule, and exceptions all matter. C031–C035, C104. | Legal delinquency trigger, final determination, offset-routing choice, and exception. | The agency must wait 180 days before taking action, or all debt transfers at one universal date. | Read § 285.12 and the generic statutory exception actually relevant to the category. |
| B32 — Enforcement-policy exception. Answered. | Penalty compromise, cost analysis, termination exceptions, and subminimum litigation referral each recognize specified enforcement considerations. C041, C051, C054, C088. | The public legal basis and policy category, without an actual enforcement record. | High cost or low amount always prevents litigation or requires reduction. | Read the generic enforcement statute and the precise exception invoked. |
| B33 — Currentness or access failure. Partial. | Parts 902/903 are fully read only in the 2025 edition; stale cross-references and agenda-only material are expressly identified. C001–C008, C103–C104. | Accessible current official text and complete relevant later amendment/effective history. | A host update date, search snippet, or agenda entry proves all present law. | Reopen an ordinarily accessible official current compilation and then inspect relevant published amendments; no challenge bypass. |
| B34 — Agency-specific rules and other A040 remedies unexamined. Excluded application. | Specific authority can prevail; other authorized remedies exist. C013, C023, C111; S003 §§ 900.1, 900.4, 900.7. | Generic special-law framework; actual policy/delegation and mixed-debt facts remain held. | The FCCS completes every hardship, protected-income, or mixed-remedy question. | Start a separately bounded public-law inquiry into the relevant special statute, without actual policy or claim entries. |
| B35 — Official instruction date unknown. Partial. | TFM reports authority and responsibilities, but no displayed revision date was established. C006, C030, C036; S015. | Official revision/effective history and underlying public delegation. | The access or crawl date is an issuance date, or TFM text conclusively proves the delegation chain. | Locate a public version/history notice or published delegation; preserve the gap if unavailable. |
| B36 — Small claim or referral floor. Answered. | § 904.4 restricts subminimum litigation referrals subject to exceptions; § 285.12 has a distinct transfer amount. C032, C041. | Applicable amount, AG/Fiscal Service changes, and exception. | A below-threshold amount is erased or cannot be collected by any method. | Read the generic referral authority and any published changed threshold; do not test a real amount. |
This worksheet contains field labels only. Every evidence, authority, status, and next-inquiry cell is intentionally blank. It requests no name, identifier, account, claim number, address, property description, case number, or completed financial information.
| Field | Blank evidence field | Blank public authority / exact clause / version | Blank unresolved issue / next generic inquiry |
|---|---|---|---|
| Jurisdiction and applicable sovereign-law scope | |||
| Public statute establishing the generic obligation category | |||
| Federal claim/debt definition and scope predicate | |||
| Nontax classification rule | |||
| Tax/interagency exclusion rule | |||
| Fraud/false-claim/misrepresentation/antitrust exclusion rule | |||
| Other special-authority exclusion or precedence rule | |||
| Compilation cutoff | |||
| Publication/edition date | |||
| Effective date or contingent effective trigger | |||
| Amendment/supersession status | |||
| Actual public-source access date | |||
| Complete versus selected read bounds | |||
| Access failure or visual-inspection limit | |||
| Legally authorized decision-making role | |||
| Public delegation authority and scope | |||
| Higher-approval or referral requirement | |||
| Principal/accounting-base legal definition | |||
| Included/excluded additions | |||
| Partial-payment application rule | |||
| Inclusive/strict authority boundary | |||
| Transaction aggregation / no-subdivision rule | |||
| Inability-to-pay ground | |||
| Inability-to-collect ground | |||
| Legal/factual litigation-doubt ground | |||
| Collection-cost ground | |||
| Enforcement-policy qualification | |||
| Temporary-capacity legal predicate | |||
| Future-capacity / periodic-review legal predicate | |||
| Persistent-inability / substantial-recovery predicate | |||
| Missing financial predicate categories only | |||
| Separate exemption-law authority | |||
| Separate essentials/necessities standard, if any | |||
| Installment authority and qualified duration rule | |||
| Interest/penalty/cost authority and waiver rule | |||
| Written agreement / acceleration / security standard | |||
| Proposal versus authorized acceptance standard | |||
| Performance requirement | |||
| Default / reinstatement standard | |||
| Release scope and conditions | |||
| General collection / transfer / DOJ-referral stage rule | |||
| Notice / review / hearing authority | |||
| Suspension ground and mandatory/discretionary status | |||
| Termination ground and authority | |||
| Resumption / future offset / retained-record authority | |||
| Bankruptcy stay predicate and incorporated public provision | |||
| Bankruptcy discharge predicate and incorporated public provision | |||
| Agency discharge / sale-condition boundary | |||
| Tax-reporting versus actual-discharge distinction | |||
| Lien-release request requirement | |||
| Relevant period and its exact triggering event | |||
| Agency-specific legal questions still unresolved | |||
| Other A040 dimensions remaining outside this component | |||
| Review status and acceptance limits |
No symbolic or numerical model is needed to establish the distinctions in this pass. The visible monetary and period tables reproduce legal boundaries with their units and qualifications; they do not use debtor amounts, percentages of settlement, actual payment dates, or a repayment model.
“Answered” means the generic textual question is answered within the recorded source status. It does not signify individual application or acceptance. “Partial” identifies an actual remaining authority, currentness, or incorporation gap. The B01–B36 table supplies the separate coverage record for each qualitative branch, including its missing evidence and next inquiry.
| User question / material subquestion | Status and finding | Claim/source links | Missing evidence and exact next permissible public-law inquiry |
|---|---|---|---|
| 1.1 — Governing statutory framework | Answered within compilation bounds. § 3711 is read with § 3701 definitions and the FCCS. | C009–C024; S001–S003. | Later-law chain beyond stated cutoffs remains unverified; check relevant subsequently published public enactments. |
| 1.2 — Actors and Treasury/DOJ/agency roles | Answered generically; application unresolved. Authority differs by original agency, transfer, and DOJ referral. | C024–C041, C113; S002, S005–S007, S012, S015. | Underlying higher delegation and actual role not established; inspect only the generic published delegation if authorized. |
| 1.3 — Federal claim/debt definition | Answered. Required official determination, federal obligation, and limited offset expansion distinguished. | C009–C012, C018; S001, S003. | Generic category’s debt-creation law needed for application; read that public law. |
| 1.4 — Tax, fraud, antitrust, penalties, interagency and special exclusions | Answered as distinctions; special schemes excluded from full analysis. | C012–C014, C020–C022, C054; S001–S005. | Category-specific legal framework; examine only the relevant generic statute/regulation. |
| 1.5 — Agency discretion versus entitlement | Answered. Collection duty, discretionary authority, and § 900.8 limit separated. | C015–C017, C108; S002–S003. | Independent statutory rights/judicial-review merits remain held. |
| 1.6 — Versions, amendment/effective triggers and exact reads | Partial. Dates and bounds recorded; Parts 902/903 current bodies inaccessible; contingent § 362 trigger not investigated. | C001–C008, C103–C104; S001–S024; failure log. | Accessible official current Parts 902/903 and relevant later amendments; do not infer from host labels. |
| 2.1 — Complete inability-to-pay ground | Answered in verified 2025 text. Reasonable-time and verification conditions preserved. | C042, C046–C049; S005 § 902.2(a)(1), (b)–(c), (g). | Currentness and actual predicates unresolved; obtain current generic provision by ordinary access. |
| 2.2 — Every listed capacity factor | Answered in verified text. All five factors and nonexclusive character stated. | C046–C047; S005 § 902.2(b), (g). | No financial evidence requested or supplied; any application remains held. |
| 2.3 — Alternative grounds and recovery relationship | Answered. Inability to collect, legal doubt, cost, and recovery/time considerations kept separate. | C043–C045, C048–C051; S005 § 902.2(a), (c)–(e). | Category-specific enforceability law only if needed in a later bounded inquiry. |
| 2.4 — Enforcement policy and penalties | Answered with special-law reservation. | C021, C051, C054; S002 § 3711(b)(2); S005 §§ 902.2(e), 902.3. | Special penalty law and authority; no enforcement-policy record examined. |
| 2.5 — Amount/approval limits and exceptions | Partial. Exact general ceilings, bases, higher-authority predicates, and plain-error exception stated. | C019, C024–C030; authority table. | Underlying higher delegation and later changes; inspect generic published instrument. |
| 2.6 — Interest, penalties, costs and principal accounting | Answered generically; accounting unresolved. | C025–C027, C066–C076; S004, S005, S006, S010. | Legal classification and actual accounting remain held; read category-specific charge law only. |
| 2.7 — Referral/litigation effect on authority | Answered generically. | C026–C028, C037–C041; S005–S007. | Actual stage absent; no docket query permitted. |
| 2.8 — Financial statement / blank form necessity | Answered. Regulation states the required categories and verification standard; no form was indispensable. | C047; S005 § 902.2(g). | No completed statement, offer, or private evidence sought. |
| 3.1 — Installments versus compromise | Answered. Distinct default preferences, purposes, and default terms. | C052–C053, C061–C063; comparison table. | Actual arrangement type and authority held. |
| 3.2 — Ability to pay and qualified duration | Answered generically; affordability unresolved. | C061, C063, C107; S004 § 901.8. | No universal means test or actual financial predicates; read any separate generic standard. |
| 3.3 — Writing, acceleration, security and exceptions | Answered. Recommended terms and agency option to accept without writing/security preserved. | C053, C062; S004 § 901.8; S005 § 902.2(f). | Actual terms and enforceability held. |
| 3.4 — Confession, judgment and surety | Answered as a bounded textual finding; other authority unresolved. | C041, C064–C065; S004 §§ 901.7–901.8; S007 § 904.4. | Any separately authorized condition requires its own public-law inquiry. |
| 3.5 — Interest and other payment limitations | Answered generically. Notice, rate, costs, penalty, application, waiver, and suspension-charge rules stated. | C066–C076; S004 § 901.9; S010. | Actual rate and special instrument terms held. |
| 3.6 — Temporary, uncertain future, persistent inability | Answered as distinct legal questions. | C016, C042–C043, C061, C077–C085; B08–B10. | No financial history inferred; generic review criteria are the permissible next inquiry. |
| 4.1 — Full suspension standards | Answered in verified 2025 text; currentness partial. All § 903.2 grounds and nested conditions covered. | C077–C082; S006 § 903.2. | Current official version and any category-specific statute. |
| 4.2 — Full termination grounds | Answered in verified text. Six grounds, preliminary collection assessment, and enforcement exception covered. | C083–C088; S006 §§ 903.3–903.4. | Actual determination and currentness held. |
| 4.3 — Resumption, offset and later collection | Answered boundary. Termination is not necessarily final release; obsolete ten-year language corrected. | C078, C085, C103; S006; S011. | Particular collection authority and legal bars require separate public-law inquiry. |
| 4.4 — Records, referral and exceptions | Answered. Retained records, CCLR, evidence preservation, enforcement-policy referral covered. | C040–C041, C085, C088; S006–S007. | No record examined; current generic referral instructions if separately needed. |
| 4.5 — Bankruptcy predicates | Partial by scope. Incorporated stay/discharge boundaries read; full bankruptcy merits excluded. | C081–C087; S019–S022. | Chapter, coverage, exceptions, and effective stay/discharge are not established. Read only indispensable generic provisions next. |
| 4.6 — § 903.5 discharge boundary | Answered in verified text; application/currentness unresolved. Collection, termination, sale, reporting, and lien-request conditions covered. | C089–C095; S006 § 903.5; S002 § 3711(i); S016–S017. | Actual authorized discharge and additional incorporated sale-law application remain held. |
| 5.1 — Notice safeguards and limits | Answered generically. Demand and offset notice regimes not collapsed. | C097–C099, C101–C102; S004, S011. | Actual notice and method-specific compliance not evaluated. |
| 5.2 — Review/hearing | Answered generically. Oral/paper review and mandatory/discretionary suspension distinguished. | C079–C080, C100–C101; S004, S006. | Any special hearing statute; read public legal text only. |
| 5.3 — Agency determination/certification | Answered. Final determination/legal bars and certification predicates identified. | C009, C031, C035, C102; S001, S004, S012. | No actual determination supplied; no claim inquiry authorized. |
| 5.4 — Written settlement, offer and acceptance | Answered with formation-law gap. FCCS writing/release language and DOJ approval routes stated without inventing a universal contract-formation rule. | C026, C053, C056, C058–C060, C108. | Generic special approval/formation law, if necessary; actual agreement held. |
| 5.5 — Performance, default, release, reinstatement | Answered as text; actual effect unresolved. | C053, C058–C060, C062, C069, C090, C093. | Authorized terms and actual performance/default/release; no private evidence request. |
| 5.6 — Authority to bind United States | Partial. General statutory/regulatory allocation established; actual or special delegation not established. | C024–C030, C039, C108, C113. | Generic published delegation/approval instrument is the next permissible authority inquiry. |
| 5.7 — Official interpretations and instructions | Answered within source bounds. Rule preambles and TFM used with status distinctions. | C002–C007, C030, C035–C036; S008–S009, S013–S015, S018, S023. | TFM revision date and underlying delegation remain unresolved. |
| 6.1 — Capacity versus protected funds | Answered boundary; exemption merits excluded. | C048, C106; B26. | Separate exemption statute, jurisdiction, and collection-method law. |
| 6.2 — Essentials, affordability and exposure | Answered boundary; individualized finding excluded. | C061–C063, C085, C103, C107. | No actual budget, necessities standard, or protected-income calculation. |
| 6.3 — Compromise/termination/reporting/discharge | Answered distinctions. | C058–C060, C083–C096, C109; comparison table. | Actual authorized legal act and tax consequences remain held. |
| 6.4 — What is left to special law and facts | Answered as explicit gaps. | C013, C023, C108, C111; B34; gaps section. | Only separately scoped generic-law research is proposed. |
| 7 — Every requested qualitative branch | Covered individually in B01–B36, with status, rule, exact claim/source references, missing predicate, adverse inference, and next inquiry. | B01–B36; C001–C113 as cross-referenced per row. | Each branch’s own missing-evidence and next-inquiry cells govern; no collective “rules vary” substitute. |
| 8.1 — Blank evidence worksheet | Answered. All requested categories are separated into blank fields. | Section 5. | No evidence entries, identifiers, or amounts populated. |
| 8.2 — Optional symbolic/numerical relationship | Excluded as unnecessary. Legal thresholds and units are stated without a financial model. | Monetary and period tables; C024–C041, C063–C076. | No denominator, settlement ratio, savings amount, or applicant scenario invented. |
| Deliverables — Read/failure log and self-check | Answered visibly, with limitations retained. | Sections 1, 7, and 8; C001, C112. | Not an independent review or acceptance. |
The source register is the complete substantive read log: it states each instrument’s complete-versus-selected bounds. This supplementary log records failed or limited retrievals and how they affected the evidence. A retrieval failure is not proof that the legal source does not exist.
| Log item | Exact target or grouped targets | Observed result | Treatment and effect |
|---|---|---|---|
| F01 — Current Part 902 | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-902 | Access challenge rather than operative body. | No challenge bypass. S005’s complete 2025 official text used with unresolved currentness. |
| F02 — Current Part 903 | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903 | Access challenge rather than operative body. | Same treatment; S006 is a dated fallback. |
| F03 — Annual-edition HTML targets | https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/html/CFR-2026-title31-vol3-part902.htm https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/html/CFR-2025-title31-vol3-part902.htm https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/html/CFR-2025-title31-vol3-part903.htm | No usable bodies retrieved. | Successful 2025 PDF readings are separately registered; failed HTML is not evidence of content. |
| F04 — 2026 annual PDFs | https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/pdf/CFR-2026-title31-vol3-part902.pdf https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/pdf/CFR-2026-title31-vol3-part903.pdf | Retrieval unsuccessful. | No assertion about their existence, publication, or contents; currentness gap remains. |
| F05 — Initial OLRC preliminary-view routes | https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3711&num=0&edition=prelim https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3701&num=0&edition=prelim https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3717&num=0&edition=prelim | 404 responses. | Successful official compilation routes are recorded in S001, S002, S010. No contents inferred from failed URLs. |
| F06 — Alternate statutory compilation failures | https://uscode.house.gov/us/usc/119-120/t31/s3701/ https://uscode.house.gov/us/usc/119-121/t31/s3717/ https://uscode.house.gov/us/usc/119-121/t11/s1201/ | Respectively unusable retrieval, 404, and 403. | S001 used the October 9 compilation; S010 and S020 retain the earlier October 7 cutoff. |
| F07 — 2000 rule landing page/HTML | https://www.govinfo.gov/app/details/FR-2000-11-22/00-29284 https://www.govinfo.gov/content/pkg/FR-2000-11-22/html/00-29284.htm | Landing page yielded no substantive lines; HTML retrieval failed. | S008 records the successful PDF selections. The shorter PDF lacked the introductory page supplied by Treasury’s longer copy. |
| F08 — 2008 rule HTML | https://www.govinfo.gov/content/pkg/FR-2008-03-07/html/E8-4586.htm | Unsuccessful retrieval. | Complete relevant PDF rule read under S009. |
| F09 — Incomplete § 285.12 path | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-285/section-285.12 | Unusable route. | Ordinary Treasury index link led to the correct subpart-B path in S012. This was navigation correction, not a security workaround. |
| F10 — Unverified 2016 document candidate | https://www.govinfo.gov/content/pkg/FR-2016-01-12/pdf/2016-00304.pdf | Retrieval failed; candidate identity was not established. | No title or content attributed to it. The discovered correct rule is 2015-33044, S013. |
| F11 — PDF image inspection | S005 PDF indices 0, 1, 2; S006 indices 1, 2; S008 Treasury PDF index 1. | Screenshot requests did not yield inspectable image pixels in the returned evidence. | All PDF conclusions rely on parsed text. Printed page numbers and zero-based indices are recorded, but no visual verification of those pages is claimed. |
| F12 — Long-response truncation | Several long statutory, regulatory, and PDF returns. | Some initial outputs ended before the necessary body was complete. | Necessary tails were reopened and read, including §§ 902.7 and 903.5, § 3711(i), and the 2016/2022 rule endings. Selected bounds remain selected where a complete read was unnecessary. |
| F13 — Adjacent material in multi-instrument sources | Federal Register PDFs and IRS Bulletin 2016-48. | Retrievals included neighboring material outside the selected legal instrument. | Adjacent rules and unrelated bulletin material were not used as evidence or pursued through identifying queries. No whole-bulletin read is claimed. |
| F14 — Unknown instruction/index dates | S015 TFM chapter; S024 Treasury index. | No reliable publisher/revision date established from the displayed body. | Access and crawl dates are not substituted for issuance or effectiveness. |
| F15 — Later-law completeness | Relevant currentness searches and compilation/source notes. | An FCCS agenda entry was located, but it does not establish an operative revision; current Parts 902/903 remained unavailable. | No claim that every later enactment, rule, stay, vacatur, withdrawal, or delegation change has been excluded. |
Search results and indexes were used for discovery. Substantive conclusions rest on opened official bodies, with the limits above. Related formats and repeated openings are not independent review.
| Gap | Consequence for this pass | What would be needed next, within a separately bounded public-law inquiry |
|---|---|---|
| Current Parts 902 and 903 not directly verified | Complete 2025 text supports the reported framework, but present currency is partial. | An ordinarily accessible current official body and relevant published amendment/effective history. |
| Statutory compilation cutoffs precede access date | October 7/9 compilations are not automatically an October 27 complete later-law check. | Relevant intervening public enactments and effective-date provisions, without treating host labels as proof. |
| Underlying higher delegations unexamined | The TFM’s $500,000 statement cannot establish every element of actual authority. | Generic published delegation, amendment, scope, and supersession provisions; no actual agency profile or claim authorization. |
| Special agency statutes/regulations unexamined | General FCCS authority may be displaced, supplemented, restricted, or differently delegated. | The generic category-specific public statute and regulation. |
| No actual accounting base | No ceiling, default reinstatement, charge waiver, or payment application can be applied to an amount. | Public accounting/charge rules first; actual accounting remains outside authorization. |
| No actual financial predicates | No inability-to-pay, future-capacity, substantial-recovery, essentials, or affordability finding. | Any relevant generic legal standard; no private financial data is requested in this pass. |
| No agreement or decision predicates | No accepted compromise, performance, default, termination, release, or discharge is established. | Generic approval and instrument requirements; actual evidence remains held. |
| Protected-fund and collection-method law held | Mentioning exemptions or possible offset does not resolve reachability, preservation of essentials, or safe delay. | A separate public-law inquiry into the relevant exemption and method-specific authority. |
| Bankruptcy incorporation remains narrow | No chapter-specific stay, discharge, survival, lien, plan, or co-obligor conclusion. | Only indispensable generic Code provisions and their current effective status; no case query. |
| Sale and lien consequences not completed | Section 903.5’s prerequisites and request requirement are described, but no sale compliance or released lien is proved. | Necessary generic incorporated sale law or lien-release authority, without actual property or record examination. |
| Tax reporting does not settle tax consequences | No conclusion about taxable income, exclusions, timing of an actual return, or actual liability. | A separately authorized generic tax-law inquiry if required. |
| Other A040 dimensions remain held | No mixed-debt sequencing, assistance eligibility, private-debt strategy, protected-income calculation, or recommended payment. | A new focused public-law component, not inference from this one. |
| UI/model provenance not verified | This answer does not claim independently verified model selection or unseen interface/mode provenance. | No such verification is asserted or fabricated. |
| Check | Result |
|---|---|
| R032 conclusions used as premises or source evidence? | No. This pass has its own primary-source register and claims. |
| Complete core readings distinguished from selected readings? | Yes. Complete Parts 900–904 were read, with Parts 902/903 limited to the official 2025 edition; incorporated materials have explicit bounds. |
| Currentness failures preserved? | Yes. Current eCFR failures, annual-edition failures, statutory cutoffs, unknown TFM date, agenda-only status, and the contingent bankruptcy amendment limit remain visible. |
| Legal authority distinguished from discretionary decision and entitlement? | Yes. Statutory/regulatory powers, recommended terms, approvals, and actual predicates are separated. |
| Every compromise ground and material § 902.2 condition covered? | Yes, for the verified edition. Capacity, collectibility, cost, legal doubt, financial evidence, exemptions, enforcement policy, installment compromise, and default terms are addressed. |
| Suspension, termination, discharge, write-off, return, and tax reporting kept distinct? | Yes. No label alone is treated as a release. |
| Monetary bases, strict/inclusive boundaries, and periods qualified? | Yes. Thresholds are tied to their actors, bases, stages, exceptions, and triggers; no financial example was constructed. |
| Essential-needs or protected-funds conclusions inferred from financial factors? | No. Those substantive protections and individual findings remain unresolved. |
| Actual or fictional parties, claims, accounts, financial amounts, completed forms, or identifying searches introduced? | No such example or query was used. Public legal texts sometimes contain official contacts, illustrative language, or adjacent material; those were not pursued as identifying records. |
| Contacts, offers, applications, records requests, filings, account access, security bypasses, or publication changes performed? | No. |
| PDF text represented as visual inspection? | No. Parsed text and unsuccessful image inspection are expressly distinguished. |
| Local files, hashes, imports, independent reviewer, or unseen model/UI facts claimed? | No. |
| All substantive evidence tables visible in the answer? | Yes. Source register, atomic claims, comparison, thresholds/periods, 36 branches, blank worksheet, coverage crosswalk, failure log, gaps, and self-check are included. |
| Acceptance claimed? | No. No component, parent, operational, or publication acceptance is asserted. |
END R040 PASS-01
Captured cells with original header handling and explicitly labeled bounded correction overlays. Downloaded JSON retains original cells. Tables may contain source limitations, historical examples and identified corrections; the complete reading supplies context.
Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.
Source ID; issuer and title · Complete literal HTTPS URL · Exact read bounds and relevant locations · 24 data rows
| Source ID; issuer and title | Complete literal HTTPS URL | Exact read bounds and relevant locations | Version, legal status, effective trigger, and limits |
|---|---|---|---|
| R040-P1-S001 — Congress; Office of the Law Revision Counsel publication, 31 U.S.C. § 3701, Definitions and application | https://uscode.house.gov/us/usc/119-121/t31/s3701/ | Complete operative body, (a)–(f); selected source and amendment notes. Especially (a)(1), (4), (8), (b)(1)–(2), (c)–(f). | Statutory compilation through Public Law 119-121, October 9, 2026. That cutoff is not an October 27 enactment-history certification. Necessary federal claim, agency, nontax, offset, and application definitions read. uscode.house.gov |
| R040-P1-S002 — Congress/OLRC, 31 U.S.C. § 3711, Collection and compromise | https://uscode.house.gov/us/usc/119-121/t31/s3711/ https://uscode.house.gov/us/usc/119-120/t31/s3711/ | Complete operative body (a)–(i) read across successive openings; selected editorial/source notes. Principal reliance: (a)–(d), (f), (g)(1)–(6), (9)–(10), and (i). | Latest successfully read compilation: P.L. 119-121, October 9, 2026; earlier October 7 compilation grouped here as another version of the same statute. Credit-reporting and other provisions were read for context but their full implementation is held. uscode.house.gov +2 |
| R040-P1-S003 — Treasury/DOJ, 31 CFR Part 900, Scope of Standards | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-900 | Complete body, §§ 900.1–900.8. | Current eCFR display, through October 26, 2026; title-wide last-amended label October 15 is not a Part 900 amendment date. Source note: 65 FR 70395, November 22, 2000. eCFR describes itself as authoritative but unofficial. ecfr.gov |
| R040-P1-S004 — Treasury/DOJ, 31 CFR Part 901, Standards for the Administrative Collection of Claims | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-901 | Complete body, §§ 901.1–901.12, read across openings. Principal reliance: §§ 901.2, 901.3(b)(4)–(5), (e), 901.5(a), 901.7–901.10, 901.12. | Current eCFR through October 26, 2026. Section 901.9 records a 2008 amendment. Stale offset-period and referral language is addressed expressly in C103–C104; a current host label does not cure it. ecfr.gov +3 |
| R040-P1-S005 — Treasury/DOJ; official CFR publication, Part 902, Standards for the Compromise of Claims | Current target, failed: https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-902 Read edition: https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part902.pdf | Complete §§ 902.1–902.7. Printed 1096–1098, PDF indices 0–2. § 902.1: 1096/0; § 902.2: 1096–1097/0–1; § 902.3: 1097–1098/1–2; §§ 902.4–902.7: 1098/2. Adjacent part fragments are not counted as a full read of those parts. | 2025 fallback, edition dated July 1, 2025. Source note: November 22, 2000. Current eCFR access challenge and unsuccessful 2026 annual-edition retrieval leave later currency unresolved. Complete text read, including § 902.7’s final sentence. govinfo.gov +1 |
| R040-P1-S006 — Treasury/DOJ; official CFR publication, Part 903, Standards for Suspending or Terminating Collection Activity | Current target, failed: https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903 Read edition: https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/pdf/CFR-2025-title31-vol3-part903.pdf | Complete §§ 903.1–903.5. Printed 1098–1100, PDF indices 0–2. § 903.1: 1098–1099/0–1; § 903.2: 1099/1; § 903.3: 1099–1100/1–2; §§ 903.4–903.5: 1100/2. | 2025 fallback, July 1, 2025 edition. Current eCFR access challenge; later currency unresolved. Complete § 903.5(a)–(d) read. Its obsolete ten-year offset cross-reference is not adopted as present law. govinfo.gov +1 |
| R040-P1-S007 — Treasury/DOJ, 31 CFR Part 904, Referrals to the Department of Justice | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-904 | Complete §§ 904.1–904.4. | Current eCFR through October 26, 2026. Source note: 65 FR 70404, November 22, 2000. DOJ may prescribe different monetary routing/referral amounts; no actual delegation or claim referral was examined. ecfr.gov +1 |
| R040-P1-S008 — Treasury/DOJ, Federal Claims Collection Standards, 2000 final rule | https://fiscal.treasury.gov/system/files/2026-04/fccs1122.pdf https://www.govinfo.gov/content/pkg/FR-2000-11-22/pdf/00-29284.pdf | Treasury copy: cover index 0; introductory printed 70390/index 1. Selected preamble discussion on printed 70391–70394; selected codified provisions, including §§ 901.7–901.9 and 902–903. In GovInfo’s shorter PDF, printed 70391/index 0, 70402/index 11, 70403/index 12, 70404/index 13. | Published November 22, 2000, effective December 22, 2000. Historical promulgation and interpretive context. The Treasury URL’s “2026-04” path is not a new issuance date. The 17-page and 15-page files are formats of the same rule, not independent corroboration. No whole-file read or pixel inspection claimed. fiscal.treasury.gov +3 |
| R040-P1-S009 — Treasury/DOJ, Standards for the Administrative Collection of Claims, 2008 amendment | https://www.govinfo.gov/content/pkg/FR-2008-03-07/pdf/E8-4586.pdf | Complete relevant rule from its heading through signature; printed 12272–12274, indices 0–2. Adjacent unrelated rules excluded. | Published March 7, 2008; interim rule with request for comments, effective April 7, 2008. Relevant § 901.9(f)–(g) changes checked against current codification. It is not treated as merely a proposal. govinfo.gov +1 |
| R040-P1-S010 — Congress/OLRC, 31 U.S.C. § 3717, Interest and penalty on claims | https://uscode.house.gov/us/usc/119-120/t31/s3717/ | Complete body (a)–(i) and displayed amendment notes. | Compilation through P.L. 119-120, October 7, 2026. The October 9 path returned 404. No actual annual Treasury rate, contract rate, or charge calculation was researched. uscode.house.gov |
| R040-P1-S011 — Congress/OLRC, 31 U.S.C. § 3716, Administrative offset | https://uscode.house.gov/us/usc/119-121/t31/s3716/ | Complete body (a)–(h); selected amendment/effective-date notes. Reliance limited principally to (a)–(b), (c)(6), (e) and the existence of separately conditioned exceptions. | Compilation through October 9, 2026. Notes identify the 2008 removal of the former time limit and 2014 change from 180 to 120 days in (c)(6). Full offset implementation and protected-payment calculations remain held. uscode.house.gov +2 |
| R040-P1-S012 — Treasury, 31 CFR § 285.12, Transfer of debts to Treasury for collection | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-285/subpart-B/section-285.12 | Complete (a)–(k), including definitions, eligibility, timing, exceptions, collection-center authority, certification, and fees. | Current eCFR through October 26, 2026; relevant amendments checked in S013–S014. No program-specific exemption, collection strategy, or certification examined. ecfr.gov |
| R040-P1-S013 — Treasury, Debt Collection Authorities Under the Debt Collection Improvement Act of 1996, 2016 final rule | https://www.govinfo.gov/content/pkg/FR-2016-01-12/pdf/2015-33044.pdf | Complete relevant Treasury rule; printed 1318–1320, indices 0–2, through its signature and filing line. Adjacent rules excluded. | Published and effective January 12, 2016. Historical amendment addressing the offset-notification/cross-servicing relationship. Current § 285.12 supplies the consolidated formulation. govinfo.gov +2 |
| R040-P1-S014 — Treasury, Debt Collection Authorities Under the Debt Collection Improvement Act of 1996, 2022 final rule | https://www.govinfo.gov/content/pkg/FR-2022-08-16/pdf/2022-17117.pdf | Complete relevant rule from Treasury heading through filing line; printed 50246–50250, indices 0–4. Especially definitions and revised § 285.12 on 50249–50250/3–4. Adjacent IRS and Coast Guard material excluded from reliance. | Published August 16, 2022, effective September 15, 2022. Preamble discussion of pending review is an official interpretation; the amended regulatory text is separately identified. govinfo.gov +2 |
| R040-P1-S015 — Treasury Bureau of the Fiscal Service, TFM, Volume I, Part 3, Chapter 5000, Collecting Delinquent Nontax Debt Through the Treasury Cross-Servicing Program | https://tfx.treasury.gov/tfm/volume1/part3/chapter-5000-collecting-delinquent-nontax-debt-through-treasury-cross-servicing Related presentation: https://tfx.treasury.gov/treasury-debt-management | Complete canonical chapter body, Introduction through § 5040.20. Principal reliance: 5015.30–.40; 5030.10, .20, .30, .40, .50; 5035.50–.60. Related presentation read selectively and grouped here. | Official administrative instructions; publisher/revision date not displayed. Reports a DOJ delegation up to $500,000 principal for transferred debts. The underlying delegation instrument and actual program profiles were not inspected. Instructions are not independent proof of an actual authorized decision. TFX: Treasury Financial Experience +3 |
| R040-P1-S016 — Congress/OLRC, 26 U.S.C. § 6050P, Returns relating to the cancellation of indebtedness by certain entities | https://uscode.house.gov/us/usc/119-121/t26/s6050P/ | Complete (a)–(e) and displayed notes. | Compilation through October 9, 2026. Read only to understand § 903.5’s reporting cross-reference. No return preparation, taxability, exclusion, or actual reporting obligation determined. uscode.house.gov |
| R040-P1-S017 — Treasury/IRS, 26 CFR § 1.6050P-1, Information reporting for discharges of indebtedness by certain entities | https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1 | Complete (a)–(h) read across openings. Principal reliance: (a)(1), (a)(3), (b), (e)(9), (h). | Current eCFR through October 26, 2026. Last displayed amendment T.D. 9793; applicability after December 31, 2016 for the specified returns/statements. Reporting definitions do not themselves decide actual extinguishment. ecfr.gov +3 |
| R040-P1-S018 — Treasury/IRS, T.D. 9793, official republication in Internal Revenue Bulletin 2016-48 | https://www.irs.gov/irb/2016-48_IRB | Complete selected T.D. 9793, its preamble, amendment instructions, applicability text, and publication note, approximately retrieved lines 709–826. The rest of the bulletin, including adjacent unrelated material, is not a whole-document read or evidence for this report. | Final regulations published and effective November 10, 2016; bulletin dated November 28, 2016. Removed the 36-month nonpayment testing event; specified reporting applicability after December 31, 2016. Internal Revenue Service +1 |
| R040-P1-S019 — Congress/OLRC, 11 U.S.C. § 362, Automatic stay | https://uscode.house.gov/us/usc/119-121/t11/s362/ | Relevant body (a)–(f) read; additional selected later subdivisions appeared in returns; not a whole-section/whole-bankruptcy-law read. Specific reliance on (a)(6)–(7), the existence of exceptions and relief provisions, and the displayed 2025 amendment note. | Compilation through October 9, 2026. The page displays a contingently effective 2025 amendment concerning additional stablecoin provisions. Its external activation trigger was not investigated; no conclusion about that amendment’s operative date is made. The printed amendment does not substantively replace the limited (a)(6)–(7) propositions used here. uscode.house.gov +2 |
| R040-P1-S020 — Congress/OLRC, 11 U.S.C. § 1201, Stay of action against codebtor | https://uscode.house.gov/us/usc/119-120/t11/s1201/ | Complete (a)–(d) and displayed notes. | October 7, 2026 compilation; October 9 path returned 403. Read as a limited incorporated bankruptcy predicate, not as a determination that any claim or co-obligor is covered. uscode.house.gov |
| R040-P1-S021 — Congress/OLRC, 11 U.S.C. § 1301, Stay of action against codebtor | https://uscode.house.gov/us/usc/119-121/t11/s1301/ | Complete (a)–(d) and displayed notes. | October 9, 2026 compilation. Same limited incorporation purpose; full bankruptcy eligibility and application remain held. uscode.house.gov |
| R040-P1-S022 — Congress/OLRC, 11 U.S.C. § 524, Effect of discharge | https://uscode.house.gov/us/usc/119-121/t11/s524/ | (a)–(f) read for necessary context; reliance limited to (a)(1)–(2) and (e). Later trust-specific provisions not treated as completely read or analyzed. | October 9, 2026 compilation. Used only to distinguish a bankruptcy discharge’s personal-liability effect and its stated limit concerning other entities. No chapter-specific discharge determination. uscode.house.gov |
| R040-P1-S023 — Treasury regulatory agenda, hosted by OIRA/Reginfo, Revision of the FCCS | https://www.reginfo.gov/public/do/eAgendaViewRule?RIN=1530-AA29&pubId=202510 | Complete displayed substantive entry: title, abstract, authority, stage, timetable, and status fields. | Display says Publication ID 2026; Proposed Rule Stage, with a planned NPRM entry “07/00/2026,” no Federal Register citation, and no legal deadline. This does not establish publication of an NPRM, much less an effective final amendment. reginfo.gov |
| R040-P1-S024 — Treasury Fiscal Service, Code of Federal Regulations legal-authorities index | https://fiscal.treasury.gov/debt-management/legal-authorities/code-of-federal-regulations | Relevant links and descriptions for FCCS and § 285.12. Index used for discovery and navigation, not as operative provision text. | Publisher date not established. An index’s listing of the 2000 FCCS rule does not establish an exhaustive amendment chain; the separately verified 2008 amendment demonstrates why that distinction matters. Bureau of the Fiscal Service |
Claim ID · Supported proposition · Conditions and limits · 23 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C001 | Current eCFR bodies were read for Parts 900, 901, and 904; complete Parts 902 and 903 were read in the July 1, 2025 edition. | The latter are not certified current through October 27, 2026. Compilation and access dates differ. | S003–S007; source/failure log. ecfr.gov +4 |
| R040-P1-C002 | The joint Treasury/DOJ 2000 FCCS final rule states an effective date of December 22, 2000. | Its historical text does not establish later amendments; the 2026 hosting path is not issuance. | S008, introductory “DATES,” printed 70390/PDF 1. fiscal.treasury.gov |
| R040-P1-C003 | The 2008 interim rule amended the collection-charge provisions, including payment application. | Published March 7; effective April 7, 2008. Current § 901.9 must not be replaced with the unamended 2000 version. | S009, printed 12272–12274/indices 0–2; S004 § 901.9 source note. govinfo.gov +1 |
| R040-P1-C004 | The January 12, 2016 transfer-rule amendment implemented the relationship between the revised offset notification requirement and transfer to Treasury. | Historical amendment; the current consolidated § 285.12 controls this report’s description of present displayed wording. | S013, relevant final rule, printed 1318–1320/0–2. govinfo.gov +1 |
| R040-P1-C005 | The 2022 final rule revised § 285.12 definitions and transfer provisions, effective September 15, 2022. | Its preamble explains the agency-review context but is distinguished from the amended regulation. | S014, printed 50246–50250/0–4. govinfo.gov +1 |
| R040-P1-C006 | TFM Chapter 5000 is an official cross-servicing instruction with no publisher/revision date established from the displayed body. | Its report of a delegation is evidence of what Treasury instructs; the underlying delegation and actual program-specific authorization remain unexamined. | S015 §§ 5015.30–.40, 5030.10. TFX: Treasury Financial Experience +1 |
| R040-P1-C007 | The FCCS agenda entry is not an operative revision. | A planned NPRM date, “Proposed Rule Stage,” and an abstract do not establish a published or effective amendment. | S023, stage/timetable fields. reginfo.gov |
| R040-P1-C008 | Section 362’s compilation displays a contingent 2025 amendment trigger. | The earlier-of statutory trigger involves 18 months after enactment or 120 days after specified final regulations. Activation was not verified; no comprehensive current-bankruptcy-law conclusion follows. | S019, “Amendment of Subsections (a) and (d)” note. uscode.house.gov |
| R040-P1-C009 | The federal claim definition requires an appropriate federal official’s determination that funds or property are owed to the United States by a nonfederal-agency person, organization, or entity. Federal agencies include all three branches and government corporations. | The definition is not a finding that an unidentified demand is valid or covered. | S001 § 3701(a)(4), (b)(1); S003 § 900.2(a). uscode.house.gov +1 |
| R040-P1-C010 | The statutory examples include government-credit obligations and deficiencies, nonappropriated-fund expenditures, overpayments, authorized collections for others, cost-sharing obligations, fines/penalties, and other money or property owed. | The list is nonexclusive; each category still requires the relevant legal basis and determination. | S001 § 3701(b)(1)(A)–(G). uscode.house.gov |
| R040-P1-C011 | The expanded definition encompassing specified state and territorial obligations is expressly for § 3716 offset purposes. | It does not establish general federal compromise authority over private, state, local, tribal, or territorial debts. | S001 § 3701(b)(2); S003 § 900.2(a). uscode.house.gov +1 |
| R040-P1-C012 | “Nontax” excludes Internal Revenue Code claims; the FCCS exclude tax debts and claims between federal agencies. | An excluded category requires its own authority; exclusion is not forgiveness. | S001 § 3701(a)(8); S003 § 900.3(b)–(c). uscode.house.gov +1 |
| R040-P1-C013 | Agency heads act under their own regulations and the federal standards; specifically applicable statutes and regulations generally take precedence. | The FCCS are not exhaustive of special waiver, compromise, or disposition powers. No unidentified agency’s special authority is assumed. | S002 § 3711(d); S003 §§ 900.1(a), 900.4. uscode.house.gov +1 |
| R040-P1-C014 | Ordinary FCCS compromise/suspension/termination authority does not cover claims based wholly or partly on antitrust violations or involving fraud, false claims, or interested-party misrepresentation. The regulation assigns those decisions to DOJ and requires prompt referral. | Administrative collection is allowed only to the extent DOJ authorizes; DOJ may return a matter for further handling. No actual exclusion finding is made. | S002 § 3711(b)(1); S003 § 900.3(a). uscode.house.gov +1 |
| R040-P1-C015 | Section 3711(a)(1) directs the agency head to try to collect; (a)(2) gives conditional compromise authority. | Authority and discretion do not establish a debtor’s entitlement to an offer, reduction, or selected arrangement. | S002 § 3711(a)(1)–(2); S003 § 900.8. uscode.house.gov +1 |
| R040-P1-C016 | Section 3711(a)(3) permits suspension or ending collection on a covered claim when no liable person appears presently or prospectively able to pay a significant amount, or collection cost likely exceeds recovery. | These are alternatives; the provision does not define a universal income or insolvency threshold. | S002 § 3711(a)(3). uscode.house.gov |
| R040-P1-C017 | Section 900.8 says the standards create no enforceable substantive or procedural right or benefit and that agency noncompliance is not a debtor defense under those standards. | This does not erase independently conferred statutory rights or establish the merits of judicial review. | S003 § 900.8; compare statutory procedures in S011 § 3716(a). ecfr.gov +1 |
| R040-P1-C018 | FCCS delinquency turns on the payment date in the initial demand or applicable instrument/agreement, including a post-delinquency agreement, unless satisfactory arrangements exist. Recoupment concerns the same transaction or occurrence. | No actual due date, satisfactory arrangement, or recoupment right is established. | S003 § 900.2(b), (d). ecfr.gov |
| R040-P1-C019 | Liability arising from a particular transaction or contract cannot be split to evade the monetary ceiling. | Section 900.6’s “less than” wording does not replace §§ 902.1 and 903.1’s expressly inclusive “does not exceed” boundary. | S003 § 900.6; S005 § 902.1; S006 § 903.1. ecfr.gov +2 |
| R040-P1-C020 | Section 3701(d) excludes specified claims/payments from § 3711(e) and §§ 3716–3719, with stated Social Security exceptions; § 901.12 also limits specified collection remedies/procedures. | This is not a blanket exclusion of all § 3711 authority. Other statutory or common-law authority may matter. | S001 § 3701(d); S004 § 901.12(a)–(b). uscode.house.gov +1 |
| R040-P1-C021 | Penalty claims are not universally excluded. Section 3711(b)(2) separately prohibits compromise below $500 for the particular transportation penalties it identifies. | The $500 floor is category-specific, not a general minimum settlement or a conclusion about any penalty. | S002 § 3711(b)(2); S005 § 902.3. uscode.house.gov +1 |
| R040-P1-C022 | Section 3711(f) contains distinct discretionary authority concerning specified estates associated with death during active duty. | It is not a general hardship rule. The incorporated active-duty definition and actual application are outside this pass. | S002 § 3711(f)(1)–(4). uscode.house.gov |
| R040-P1-C023 | The FCCS preserve other authorized remedies and place accounting classification/write-off standards in separate OMB material. | The list of remedies is not exhaustive, and an accounting label cannot be assumed to have the legal effect of discharge. | S003 § 900.1(b)–(d). ecfr.gov |
Claim ID · Supported proposition · Conditions and limits · 18 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C024 | Section 3711(a)(2) states a ceiling of not more than $100,000, excluding interest, or a higher Attorney General amount, for its agency compromise authority. | It includes the restriction concerning referral to another executive or legislative agency and the Comptroller General exception for an accountable-official exception claim. The statute’s wording is not silently rewritten as the CFR wording. | S002 § 3711(a)(2). uscode.house.gov |
| R040-P1-C025 | Section 902.1(a) authorizes agency compromise of covered debts then due, excluding interest, penalties, and administrative costs, not exceeding $100,000 or a higher AG-authorized amount. | Covers debts arising from, referred to, or transferred for collection to the agency. Agency heads may designate officials. Authority and classification must be established before applying the figure. | S005 § 902.1(a), printed 1096/index 0. govinfo.gov |
| R040-P1-C026 | Above the applicable § 902.1 ceiling, acceptance authority rests with DOJ unless otherwise provided by law. | An agency-favored offer must be referred with a CCLR, appropriate financial information, and recommendation. DOJ approval is unnecessary for agency rejection. Referral is not acceptance. | S005 § 902.1(b), 1096/0. govinfo.gov |
| R040-P1-C027 | Section 903.1 uses the $100,000-or-other-AG-amount boundary, excluding interest, penalties, and administrative costs after partial payments or collections, before DOJ litigation referral. | Above the applicable boundary, suspension/termination authority rests with DOJ; agency recommendation proceeds by CCLR. No actual balance or payment allocation is supplied. | S006 § 903.1(a)–(b), 1098–1099/0–1. govinfo.gov |
| R040-P1-C028 | Before DOJ referral, an agency may terminate a debt of any amount without DOJ concurrence if it determines the debt is plainly erroneous or clearly without legal merit. | This is a specific merits exception, not an unlimited inability-to-pay delegation. | S006 § 903.1(b), final sentences, 1099/1. govinfo.gov |
| R040-P1-C029 | Section 3711(g) provides Treasury transfer and servicing roles, Treasury-designated collection centers, private servicing/collection contractors, and DOJ litigation referral. | Transferred claims remain subject to otherwise applicable statutory requirements and authorities. A servicing role alone does not establish unlimited settlement power. | S002 § 3711(g)(1), (3)–(5). uscode.house.gov |
| R040-P1-C030 | Treasury’s TFM reports DOJ-delegated compromise, suspension, and termination authority for transferred debts up to $500,000 principal; generally DOJ approval is needed above that. | This is not a universal agency ceiling. The underlying delegation, program restrictions, and actual transfer/authorization are unresolved. | S015 §§ 5015.30–.40. TFX: Treasury Financial Experience |
| R040-P1-C031 | Section 285.12 defines legal enforceability by a final agency determination of an amount due and absence of legal bars to collection. | A required pending review that prohibits collection, or a statute precluding collection, can prevent enforceability for this purpose. It is not established merely by a collection label. | S012 § 285.12(a), “Legally enforceable”; S014 revised definition. ecfr.gov +1 |
| R040-P1-C032 | The displayed mandatory cross-servicing rule applies to eligible debt over $25, or another amount Fiscal Service determines. | This is a strict “over” boundary for transfer, not a compromise ceiling or cancellation rule. Both past-due and legally-enforceable conditions apply. | S012 § 285.12(c)(1)–(2). ecfr.gov |
| R040-P1-C033 | Transfer is due by 120 days delinquent when the agency relies on cross-servicing for centralized offset; otherwise by 180 days, subject to exceptions. A qualifying later final appeal/review decision triggers transfer within 30 days after that decision. | These are agency transfer rules, not permitted nonpayment periods. The actual delinquency trigger and exception are unknown. | S012 § 285.12(c)(2)–(3); S014, 50249/3. ecfr.gov +1 |
| R040-P1-C034 | Transfer exceptions include specified litigation/foreclosure, asset-sale, contractor, collection-center, internal-offset, legally provided third-party servicing, and Secretary-exempted categories. | The nested definitions and conditions in § 285.12(d) matter. “In litigation” or “being collected” cannot be presumed from an unknown stage. | S002 § 3711(g)(2); S012 § 285.12(d)(1)–(5). uscode.house.gov +1 |
| R040-P1-C035 | The transfer regulation requires written identification of special legal requirements and an agreed collection strategy, including compromise and repayment parameters; certification and updates are required. | The debt remains on the transferring agency’s books for accounting/reporting. No actual strategy or certification was examined. | S012 § 285.12(c)(4)–(5), (f), (i); S015 §§ 5030.10–.40. ecfr.gov +1 |
| R040-P1-C036 | Treasury return of a debt is not itself a final finding of the stated reason or approval to terminate collection. The creditor agency must determine the appropriate action. | TFM gives limited deemed-recommendation rules for certain returns at $500,000 principal or less; a bankruptcy-petition return is not deemed a termination recommendation. | S015 §§ 5035.50–.60. TFX: Treasury Financial Experience |
| R040-P1-C037 | Section 904.1 calls for prompt litigation referral after collection efforts when compromise, suspension, or termination is unavailable, with every effort toward referral within one year. | The usual trigger is last delinquency; for guaranteed/insured loans the specified trigger is presentation for payment or reinsurance. This is not a statute of limitations or waiting entitlement. | S007 § 904.1(a). ecfr.gov |
| R040-P1-C038 | Section 904.1 routes principal over $1 million to the responsible DOJ division and $1 million or less to the Nationwide Central Intake Facility, unless the AG directs otherwise. | The text excludes interest and penalties. This is a litigation-routing distinction, not agency compromise authority. | S007 § 904.1(a). ecfr.gov |
| R040-P1-C039 | Following referral under § 904.1, DOJ has exclusive jurisdiction; the referring agency must stop its administrative collection and direct inquiries to DOJ, with payment-credit notifications. | Stopping the referring agency’s activity is not termination of liability or discharge. | S007 § 904.1(b). ecfr.gov |
| R040-P1-C040 | Litigation referrals generally require a CCLR and signed Certificate of Indebtedness; proposed compromise/suspension/termination approvals also use the CCLR. Evidence must be preserved. | DOJ can except the litigation-report requirement; appropriate sections, supporting documents, certified copies, and requested originals matter. No form or record was completed. | S007 §§ 904.2–904.3. ecfr.gov |
| R040-P1-C041 | Section 904.4 generally prohibits litigation referral of claims less than $2,500, excluding interest, penalties, and administrative costs, unless the AG sets another minimum. | Exceptions: important program compliance; judgment-lien-only purpose; or clear ability to pay with effective enforcement, considering exemptions/remedies. Consultation is directed before subminimum referrals. No forgiveness follows. | S007 § 904.4(a)–(c). ecfr.gov |
Claim ID · Supported proposition · Conditions and limits · 19 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C042 | An agency may compromise where full collection is unavailable because the debtor cannot pay the full amount within a reasonable time, verified through credit reports or other financial information. | This is a verified-capacity ground, not self-certifying entitlement or a fixed-period test. | S005 § 902.2(a)(1), 1096/0. govinfo.gov |
| R040-P1-C043 | Inability of the government to collect the full amount within a reasonable time through enforced proceedings is a separate compromise ground. | Collectibility is not identical to the debtor’s resources or debt validity. | S005 § 902.2(a)(2), 1096/0. govinfo.gov |
| R040-P1-C044 | Collection cost that does not justify enforced collection of the full amount is a separate compromise ground. | It does not prove that the underlying obligation is invalid. | S005 § 902.2(a)(3), (e), 1096–1097/0–1. govinfo.gov |
| R040-P1-C045 | Significant doubt about proving the government’s case in court is another compromise ground. | Legal or factual litigation doubt is not an inability-to-pay finding. | S005 § 902.2(a)(4), (d), 1097/1. govinfo.gov |
| R040-P1-C046 | Relevant inability-to-pay factors include age/health, present/potential income, inheritance prospects, possible concealed or improperly transferred assets, and assets/income reachable by enforcement. | The list is nonexclusive. No adverse factual inference about concealment, inheritance, or health may be drawn in this investigation. | S005 § 902.2(b)(1)–(5), 1097/1. govinfo.gov |
| R040-P1-C047 | Inability claims should be verified; for an offer based wholly or partly on inability, the agency should obtain a current financial statement under penalty of perjury showing assets, liabilities, income, and expenses. | Other financial information may be obtained; agency or DOJ forms may be used. This describes an agency evidentiary standard, not a request to provide private data here. | S005 § 902.2(c), (g), 1097/1. govinfo.gov |
| R040-P1-C048 | Agencies should consider applicable state and federal exemptions when evaluating enforced collection; they may consider uncertainty in forced-sale value. | The provision points to separate exemption law; it does not create a universal exemption or decide collateral value. | S005 § 902.2(c), 1097/1. govinfo.gov |
| R040-P1-C049 | An inability/collectibility compromise should bear a reasonable relationship to expected enforced recovery, considering exemptions and collection time. | No fixed settlement percentage, income multiple, or nationwide reduction formula is stated. | S005 § 902.2(c), final sentences, 1097/1. govinfo.gov |
| R040-P1-C050 | A litigation-doubt compromise should reflect prospects of obtaining judgment, witnesses, evidentiary support, and possible government exposure to court costs and attorney fees under the cited EAJA provision. | A bona fide factual dispute or legal issue is required for this rationale. EAJA entitlement or litigation merits are not determined. | S005 § 902.2(d), 1097/1. govinfo.gov |
| R040-P1-C051 | A cost-based compromise may reflect administrative/litigation costs and delay; costs can be important for small claims. | The agency should also consider whether an enforcement principle warrants continued collection despite cost. Cost alone does not compel acceptance. | S005 § 902.2(e), 1097/1. govinfo.gov |
| R040-P1-C052 | Agencies generally should not accept compromises payable in installments because of time and administrative expense. | This is a stated general preference, not an absolute prohibition. It differs from ordinary full-debt installments under § 901.8. | S005 § 902.2(f), first sentences, 1097/1. govinfo.gov |
| R040-P1-C053 | If installment payment of a compromise is necessary, the agency should obtain an enforceable written agreement reinstating the full original precompromise principal, less sums paid, upon default; security should be obtained whenever possible. | This describes recommended agreement terms. It does not prove that any actual agreement contains them, that default occurred, or what additional charges survive. | S005 § 902.2(f), 1097/1. govinfo.gov |
| R040-P1-C054 | Statutory penalties, forfeitures, and enforcement claims may be compromised if deterrence and present/future compliance policy are adequately served. | Special statutory restrictions, including C021, still matter. | S005 § 902.3, 1097–1098/1–2. govinfo.gov |
| R040-P1-C055 | For joint and several liability, agencies should pursue appropriate collection against all liable parties without allocating their internal burden; a compromise with one should preserve claims against others. | One settlement amount is not binding precedent for others. No actual joint liability or guarantee is established. | S005 § 902.4(a)–(b), 1098/2. govinfo.gov |
| R040-P1-C056 | An uncertain agency may refer a firm, written, substantive offer within its delegated authority to DOJ with supporting particulars; DOJ may act or return instructions/advice. | A referral for review is not acceptance or performance. | S005 § 902.5, 1098/2. govinfo.gov |
| R040-P1-C057 | Section 902.6 directs consideration of tax consequences to the government, including possible waiver of specified tax-loss carry rights. | It does not determine a debtor’s tax consequences, tax exclusion, or liability. | S005 § 902.6, 1098/2. govinfo.gov |
| R040-P1-C058 | In appropriate instances, an accepted compromise should be implemented by a mutual release: release from further nontax liability on the compromised debt in consideration of full payment of the compromise amount, with reciprocal transaction-related release. | Acceptance, the authorized instrument, its scope, and full performance are separate predicates. This is not a universal contract-formation code. | S005 § 902.7, 1098/2. govinfo.gov |
| R040-P1-C059 | Section 902.7 additionally states that, absent a mutual release, the debtor is deemed to waive related claims against the government and officials unless law prohibits. | The provision’s own qualification must be preserved; no actual waiver or enforceability conclusion follows. | S005 § 902.7, final sentence, 1098/2. govinfo.gov |
| R040-P1-C060 | A compromise under § 3711 is final and conclusive except for fraud, misrepresentation, false claim, or mutual mistake of fact. | This concerns a compromise under the statute, not a proposed offer, unauthorized promise, or intended future payment. | S002 § 3711(c). uscode.house.gov |
Claim ID · Supported proposition · Conditions and limits · 16 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C061 | Agencies shall collect a lump sum whenever feasible; if financially unable to pay a lump sum, regular installments may be accepted. Financial statements should be obtained and independently verified whenever possible. | This is discretionary arrangement authority, not a right to installments or proof of affordability. | S004 § 901.8(a). ecfr.gov |
| R040-P1-C062 | An installment arrangement should use an enforceable written agreement specifying all terms and accelerating the debt upon default; security should be obtained in appropriate cases. | At the agency’s option, payments may be accepted despite refusal to sign or provide security. Thus the text does not impose an exceptionless writing/security requirement. | S004 § 901.8(a), (c). ecfr.gov |
| R040-P1-C063 | Installment size and frequency should reasonably relate to debt size and ability to pay; if possible, payments should liquidate the debt in three years or less. | Three years is qualified language, not a universal term, absolute maximum, or defined “reasonable time” for compromise. | S004 § 901.8(b). ecfr.gov |
| R040-P1-C064 | The read installment provisions specify acceleration and security but do not prescribe a universal confession of judgment or a universal new surety requirement. | This is a bounded statement about §§ 901.8 and 902.2(f), not a prohibition on conditions authorized elsewhere. | S004 § 901.8; S005 § 902.2(f). ecfr.gov +1 |
| R040-P1-C065 | Section 901.7 says prior collection from other sources or liquidation is not a prerequisite to requiring payment from a surety, insurer, or guarantor unless statute or contract expressly requires it. | This concerns an existing obligation; it does not create one or decide collateral/guarantee consequences. Bankruptcy requires separate consideration. | S004 § 901.7(a)–(b). ecfr.gov |
| R040-P1-C066 | Subject to stated exceptions, agencies shall assess interest, penalties, and administrative costs and give written explanation unless the requirements are in an agreement. Charges continue until payment or the specified resolution. | An installment proposal or suspension does not by itself establish a charge freeze. | S004 § 901.9(a). ecfr.gov |
| R040-P1-C067 | Section 3717 has its own interest-notice trigger and exclusions, including specified laws/instruments fixing or prohibiting charges and a historical contract exception. | Section 901.9(b)(1)’s delinquency-or-other-law wording cannot be turned into a universal contractual accrual rule. | S010 § 3717(b), (g); S004 § 901.9(b)(1). uscode.house.gov +1 |
| R040-P1-C068 | Absent a different statute, contract, or repayment agreement, § 901.9 uses Treasury’s prescribed rate; a justified higher rate is possible. The initially charged rate generally remains fixed, with a possible new rate for a new agreement after default. | No actual current rate, agreement, or annual-to-period conversion is supplied. | S004 § 901.9(b)(2)–(3); S010 § 3717(a), (c). ecfr.gov +1 |
| R040-P1-C069 | The regulation prohibits ordinary compounding of interest on its interest, penalty, and administrative charges, but specifies adding accrued unpaid charges to principal under a new agreement following default. | Both clauses must be preserved. Neither supplies the terms or accounting of an unidentified agreement. | S004 § 901.9(b)(3); S010 § 3717(f). ecfr.gov +1 |
| R040-P1-C070 | Administrative processing/handling costs are assessed using actual or agency-estimated costs. | No fixed fee or particular cost is established. | S004 § 901.9(c); S010 § 3717(e)(1). ecfr.gov +1 |
| R040-P1-C071 | The default regulatory penalty provision is not more than 6 percent per year for debt delinquent more than 90 days, accruing from delinquency. | Different statute, contract, or repayment-agreement provisions are expressly recognized. “More than 90” is not “90 or more”; this is not a safe-delay period. | S004 § 901.9(d); S010 § 3717(e)(2). ecfr.gov +1 |
| R040-P1-C072 | For an administrative debt not based on government credit, an annual cost-of-living adjustment may replace interest and penalties. | The text defines the CPI comparison and counsels a legitimate reason for the alternative. No adjustment is calculated here. | S004 § 901.9(e); S010 § 3717(i). ecfr.gov +1 |
| R040-P1-C073 | Partial/installment receipts under § 901.9(f) apply first to added contingency fees, then penalties, other administrative costs, interest, and finally principal. | Therefore gross cash paid cannot automatically be subtracted entirely from principal. A special governing authority or agreement still requires examination. | S004 § 901.9(f); S009 amendment. ecfr.gov +1 |
| R040-P1-C074 | Interest and administrative costs imposed under the section shall be waived on the portion paid within 30 days after interest began accruing; the agency may extend that period. | This is a charge rule tied to a specific trigger, not a universal grace period, immunity, or promise about every charge. | S004 § 901.9(g), first sentences; S010 § 3717(d). ecfr.gov +1 |
| R040-P1-C075 | Interest, penalties, and administrative costs may be waived wholly or partly, without regard to debt amount, under compromise criteria, equity and good conscience, or the United States’ best interest. | Discretion over charges is not unlimited authority to compromise principal. | S004 § 901.9(g), remaining sentences. ecfr.gov |
| R040-P1-C076 | Agencies shall state in their regulations when interest and related charges will not be imposed during suspension pending agency review. | The FCCS do not supply a universal suspension-period interest waiver. Section 901.9(i) also preserves common-law charge authority outside § 3717. | S004 § 901.9(h)–(i). ecfr.gov |
Claim ID · Supported proposition · Conditions and limits · 20 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C077 | Agencies may suspend collection when they cannot locate the debtor, expect financial improvement, or receive a waiver/review request. | These are the listed § 903.2(a) grounds, not automatic consequences of an assertion of hardship. | S006 § 903.2(a)(1)–(3), 1099/1. govinfo.gov |
| R040-P1-C078 | Financial-condition suspension under § 903.2(b) requires future prospects justifying retention for periodic review/collection and one listed alternative: unexpired applicable limitation period; possible future offset; or agreement to interest plus likely improved later ability to pay full principal and interest. | The alternatives must not be collapsed into “temporary hardship.” The printed ten-year offset reference is superseded as described in C103. No periodic-review interval is prescribed here. | S006 § 903.2(b)(1)–(3); S011 § 3716(e). govinfo.gov +1 |
| R040-P1-C079 | Agencies shall suspend during consideration of a waiver/review request if the governing statute prohibits collection during that time. | The operative prohibition must be identified; filing any request does not establish it. | S006 § 903.2(c)(1), 1099/1. govinfo.gov |
| R040-P1-C080 | Without that statutory prohibition, suspension is discretionary case by case. Ordinarily it should occur if predecision collections cannot lawfully be refunded; it should not occur for requests determined frivolous or primarily delaying. | The no-refund and frivolous/delay predicates require actual legal/factual determinations, none supplied. | S006 § 903.2(c)(2), 1099/1. govinfo.gov |
| R040-P1-C081 | On learning of bankruptcy, collection in most cases must be suspended under the cited stay provisions unless the agency clearly establishes that the stay was lifted or is no longer effective. Counsel should be consulted immediately. | Withholding agency payments is mentioned only if legally permitted. No blanket freeze or actual stay conclusion is supported. | S006 § 903.2(d); S004 §§ 901.2(h), 901.7(b). govinfo.gov +2 |
| R040-P1-C082 | Section 362 includes stays of prepetition-claim collection and specified setoff, subject to exceptions and relief provisions; §§ 1201 and 1301 address limited co-debtor stays. | Their applicability is not established for an unidentified debt, chapter, proceeding, co-obligor, or collection act. Full bankruptcy merits remain held. | S019 § 362(a)(6)–(7), (b)–(f); S020–S021 complete bodies. uscode.house.gov +3 |
| R040-P1-C083 | Section 903.3(a) permits termination for six grounds: inability to collect a substantial amount through available efforts; inability to locate; expected cost exceeding recovery; no legal merit or enforcement barred by an applicable limitation; inability to substantiate; or bankruptcy discharge. | Each ground is distinct. Persistent financial inability is not the only ground, and none is established merely by a label. | S006 § 903.3(a)(1)–(6), 1099/1. govinfo.gov |
| R040-P1-C084 | Before termination, the agency should have pursued all appropriate collection means and determined from the results that the debt is uncollectible. | “Appropriate” does not mean every conceivable action regardless of legal bars or other conditions. | S006 § 903.3(b), first sentences, 1099/1. govinfo.gov |
| R040-P1-C085 | Termination ceases active collection but permits retaining records for an authorized sale, later collection after changed status/new tools, future offset against previously unavailable income/assets, and screening future applicants. | This preserves possibilities; it does not establish that any later action is lawful or that another debt/creditor is bound. | S006 § 903.3(b)(1)–(4), 1100/2. govinfo.gov |
| R040-P1-C086 | Agencies generally shall terminate collection of a debt discharged in bankruptcy regardless of amount; Code-permitted plan payments and potentially surviving rights require separate analysis. | The regulation’s references to possible surviving claims, offset, recoupment, and notice are not automatic survival rules. Counsel is directed where survival is asserted. | S006 § 903.3(c), 1100/2. govinfo.gov |
| R040-P1-C087 | Section 524(a) states the personal-liability effect of a bankruptcy discharge, while (e) says discharge does not affect another entity’s liability or property for the debt. | Whether a particular debt was discharged, or a lien/claim survives, is not resolved by this limited reading. | S022 § 524(a)(1)–(2), (e). uscode.house.gov |
| R040-P1-C088 | Even where termination would otherwise be appropriate, agencies may refer for litigation if a significant enforcement policy is involved or a judgment is prerequisite to administrative sanctions. | This is a specific exception, not proof of liability, litigation success, or a sanction in any matter. | S006 § 903.4, 1100/2. govinfo.gov |
| R040-P1-C089 | Before discharge, § 903.5 requires all appropriate collection steps under § 3711(g), a determination that collection is no longer warranted, and termination of collection first. | “As applicable” qualifies the listed collection tools. No actual exhaustion or authorized determination is established. | S006 § 903.5(a); S002 § 3711(g)(9). govinfo.gov +1 |
| R040-P1-C090 | Section 903.5(a) expressly distinguishes discharge from suspension/termination and states that an agency discharge in full or part prohibits further collection. | The existence and scope of an actual discharge must be established. No inference about an unidentified residual balance or another creditor is made. | S006 § 903.5(a), 1100/2. govinfo.gov |
| R040-P1-C091 | Discharge must await compliance with § 3711(i); after termination, a sale is required if Treasury determines it is in the United States’ best interest. | This is conditional, not an inevitable sale. Section 3711(i) has additional sale conditions; their application and the separately incorporated credit-reform requirements are held. | S006 § 903.5(b); S002 § 3711(i). govinfo.gov +1 |
| R040-P1-C092 | Upon discharge, the agency must report in accordance with § 6050P and § 1.6050P-1; Treasury or a designated center may file on its behalf. | Reporting has its own coverage, definitions, and exceptions. No actual return or tax consequence is determined. | S006 § 903.5(c); S016; S017. govinfo.gov +2 |
| R040-P1-C093 | When discharging a debt, the agency must request that litigation counsel release recorded liens securing it. | A required request is not proof that a particular lien release occurred or that all collateral consequences are resolved. | S006 § 903.5(d), 1100/2. govinfo.gov |
| R040-P1-C094 | The tax regulation deems a discharge for reporting upon specified identifiable events whether or not an actual discharge has occurred. | Therefore a reporting event or information return alone cannot establish actual legal discharge. This is a direct textual distinction, not a finding about any return. | S017 § 1.6050P-1(a)(1), (b)(1)–(2). ecfr.gov |
| R040-P1-C095 | The reporting regulation does not require another report or correction merely because a later payment is received on previously reported indebtedness. | This reporting rule does not authorize collection that an actual § 903.5 discharge or other law prohibits. | S017 § 1.6050P-1(e)(9), read with S006 § 903.5(a). ecfr.gov +1 |
| R040-P1-C096 | T.D. 9793 removed the 36-month nonpayment testing event from the reporting regulation, with the stated 2016 effective/applicability dates. | Neither the historical event nor its removal supplies a three-year debt-forgiveness rule. It is unrelated to § 901.8’s qualified installment objective. | S018, amendment instructions and applicability; S017 (h). Internal Revenue Service +2 |
Claim ID · Supported proposition · Conditions and limits · 17 data rows
| Claim ID | Supported proposition | Conditions and limits | Exact evidence |
|---|---|---|---|
| R040-P1-C097 | Prompt written demand must explain the basis, agency-review rights if any, charge standards, and a payment date generally no more than 30 days after mailing/hand delivery, plus agency contact information. Generally one demand letter suffices. | This does not establish a universal number of notices or a guaranteed minimum 30-day waiting period. | S004 § 901.2(a)–(c). ecfr.gov |
| R040-P1-C098 | Agencies should respond promptly, within 30 days whenever feasible; protective actions can precede demand when necessary, and offset uses its own procedures. | The “whenever feasible” response objective and general demand period are not individual deadlines or safe-delay assurances. | S004 § 901.2(a), (e)–(g). ecfr.gov |
| R040-P1-C099 | Section 3716(a) requires notice, access to relevant records, an opportunity for agency review, and an opportunity to make a written repayment agreement before its offset route. | An opportunity to make an agreement is not entitlement to selected terms; the separate coverage and exception provisions still matter. | S011 § 3716(a)–(b); S004 § 901.3(b)(4). uscode.house.gov +1 |
| R040-P1-C100 | Under § 901.3(e), a reasonable oral-hearing opportunity is required when requested reconsideration cannot be resolved on documentary evidence; otherwise a paper determination is required. | An oral hearing need not be a formal evidentiary hearing unless other law requires one. This is not a universal hearing requirement for every compromise request. | S004 § 901.3(e)(1)–(4). ecfr.gov |
| R040-P1-C101 | The offset regulation addresses recoupment, specified contract-offset procedures, urgent noncentralized offset, and nonduplication of previously supplied notice/review. | Omitted prior procedures in the specified urgent setting require notice/review as soon as practicable and prompt refund of amounts ultimately not owed. Broader case-law merits were not researched. | S004 § 901.3(b)(4)(iii)–(iv). ecfr.gov |
| R040-P1-C102 | Offset referral requires certification of past-due legal enforceability and compliance with statutory and agency due process. | A creditor agency’s determination/certification is a required predicate, not an evidentiary fact supplied here. | S004 § 901.3(b)(5), (c)(2); S012 § 285.12(i). ecfr.gov +1 |
| R040-P1-C103 | The ten-year offset language still appearing in §§ 901.3(a)(4) and 903.2(b)(2) cannot be treated as the current § 3716 time bar: current § 3716(e)(1) makes such period limitations ineffective, while (e)(2) preserves explicit statutory prohibitions. | This does not decide other collection limitations, coverage, exemptions, legal bars, or an actual offset. | S004 § 901.3(a)(4); S006 § 903.2(b)(2); S011 § 3716(e), 2008 amendment note. ecfr.gov +3 |
| R040-P1-C104 | The FCCS’s older 180-day centralized-offset referral language must be read against current § 3716(c)(6)’s over-120-day notification rule and § 285.12’s conditional by-120/by-180-day transfer rules. | Notification, transfer, and early voluntary referral are different acts. TFM timing shorthand is not substituted for the regulation’s exact boundaries. | S011 § 3716(c)(6); S012 § 285.12(c); compare S004 § 901.3(b)(1), S015 §§ 5010, 5030.40a. uscode.house.gov +3 |
| R040-P1-C105 | Agencies should periodically compare collection costs and recoveries to evaluate techniques, compromise offers, and collection thresholds. | No universal administrative cost cutoff or individual termination entitlement is supplied. | S004 § 901.10. ecfr.gov |
| R040-P1-C106 | A capacity factor and an applicable exemption are separate inquiries. | Section 902.2(b), (g) concerns financial evidence; (c) separately directs consideration of exemption law. Neither supplies a complete protected-funds rule. | S005 § 902.2(b), (c), (g). govinfo.gov |
| R040-P1-C107 | Expense information and ability-related installment sizing do not establish a universal priority to preserve specified essentials or a personalized affordable payment. | The cited provisions contain no complete necessities allowance, protected-income calculation, or universal financial means test. Such conclusions remain unresolved. | S004 § 901.8(b); S005 § 902.2(b), (g). ecfr.gov +1 |
| R040-P1-C108 | Authority, proposal, acceptance, performance, default, and release are separate predicates. | The sources identify decision powers and recommended agreement/release terms; they do not establish an actual binding settlement or its enforcement. | S002 § 3711(a), (c); S005 §§ 902.1, 902.2(f), 902.5, 902.7. uscode.house.gov +2 |
| R040-P1-C109 | Accounting write-off, Treasury return, termination of active collection, a tax reporting event, and actual discharge cannot be equated from their labels alone. | Their legal effects arise from different provisions and predicates; no private-creditor or other-creditor effect is established. | S003 § 900.1(d); S015 § 5035.60; S006 §§ 903.3(b), 903.5; S017 (a)(1). ecfr.gov +3 |
| R040-P1-C110 | The verified provisions supply no universal settlement percentage, guaranteed duration, approval probability, behavioral success rate, or recommended payment sequence. | This is a bounded conclusion about the texts read, not an empirical finding or a claim about every federal program. | S004 § 901.8; S005 § 902.2; S006 §§ 903.2–903.3. ecfr.gov +2 |
| R040-P1-C111 | Special agency law, other authorized remedies, jurisdiction, and actual predicates remain necessary for application. | Private and nonfederal debts, full exemption/offset/garnishment/limitations/bankruptcy/litigation law, and other A040 remedies are not resolved. | S003 §§ 900.1, 900.4, 900.7; scope of this pass. ecfr.gov |
| R040-P1-C112 | This report is a researcher’s source-bounded synthesis and self-check. | It is not independent review, an agency determination, component/parent acceptance, operational approval, or publication acceptance. UI/model provenance is not independently verified. | This report’s method, source register, failure log, and self-check; no external fact is inferred. |
| R040-P1-C113 | Under the FCCS contractor provision, agencies retain authority to resolve disputes, compromise, suspend/terminate, and refer for litigation; a contractor’s fee-reduction incentive requires prior agency authority. | A contractor’s involvement is not independent proof of authority to bind the United States to a settlement. No contractor or actual contract was investigated. | S004 § 901.5(a)(1)–(2). ecfr.gov |
Route or determination · Decision question and supported standard · Required distinction about terms or effect · 12 data rows
| Route or determination | Decision question and supported standard | Required distinction about terms or effect | Claim/source cross-reference |
|---|---|---|---|
| Ordinary installments | Can the full debt be collected through regular payments where lump-sum payment is financially unavailable? | Lump sum is the feasible default. Installments are discretionary; amount/frequency should relate to ability and debt size. Three years or less is qualified by “if possible.” Recommended acceleration/security terms matter. | C061–C076; S004 §§ 901.8–901.9. |
| Compromise for inability to pay | Can the full amount be paid within a reasonable time, based on verified financial information? | Current and prospective capacity, exemptions, and expected enforcement recovery matter. No fixed reduction follows from low resources alone. | C042, C046–C049; S005 § 902.2(a)(1), (b)–(c), (g). |
| Compromise for inability to collect | Can the government enforce collection in full within a reasonable time? | A debt may have a legal basis while practical recovery is doubtful. This differs from the debtor’s voluntary ability or willingness to pay. | C043, C048–C049; S005 § 902.2(a)(2), (c). |
| Compromise for litigation doubt | Is there significant doubt about proving the government’s case, because of legal issues or a bona fide factual dispute? | Expected success, witnesses, evidence, and possible litigation-cost exposure matter. This is not an admission of financial inability. | C045, C050; S005 § 902.2(a)(4), (d). |
| Compromise for collection cost | Does enforced collection of the full amount justify its cost and delay? | The agency may weigh an enforcement principle even where costs are high. High cost does not invalidate the claim or compel a discount. | C044, C051, C054; S005 § 902.2(e), § 902.3. |
| Compromise paid in installments | Is installment performance necessary for the proposed reduced settlement? | Generally disfavored. Written reinstatement-on-default and security provisions should be obtained as specified. This is distinct from ordinary installments of the full debt. | C052–C053; S005 § 902.2(f). |
| Financial-condition suspension | Do future prospects justify keeping the debt for periodic review and later collection, with one of § 903.2(b)’s alternatives? | A pause preserves the debt; it does not prove future ability, freeze all charges, or release liability. | C077–C078, C076; S006 § 903.2(a)–(b); S004 § 901.9(h). |
| Review-related suspension | Does a governing statute prohibit collection while review is pending? If not, is discretionary suspension appropriate? | Mandatory and discretionary cases differ. The possibility of refund and a frivolous/delay determination are express considerations. | C079–C080; S006 § 903.2(c). |
| Termination of collection | Is one of the six § 903.3(a) grounds met, within the proper authority? | Active collection ceases, but specified records, later collection, offset, and sale possibilities may remain. | C027–C028, C083–C088; S006 §§ 903.1, 903.3–903.4. |
| Agency discharge under § 903.5 | Has the agency completed the required collection/termination and sale-condition analysis and actually discharged the debt? | The text prohibits further collection after discharge. Reporting and a request for lien releases follow under their own conditions. The actual act and its scope must be proved. | C089–C095; S006 § 903.5; S002 § 3711(i). |
| Bankruptcy-related result | Does an applicable stay or discharge actually cover the obligation or collection act? | A petition, stay, discharge, plan payment, surviving claim, and another entity’s liability are different questions. No case-specific conclusion is supplied. | C081–C087; S019–S022. |
| Waiver of collection charges | Are the mandatory timely-payment waiver or discretionary charge-waiver criteria met? | Waiving interest, penalties, or costs is not necessarily a compromise of principal. | C074–C076; S004 § 901.9(g)–(i). |
Boundary · Units and accounting base actually stated · Inclusive or strict boundary; predicate · 8 data rows
| Boundary | Units and accounting base actually stated | Inclusive or strict boundary; predicate | What it does not establish |
|---|---|---|---|
| General statutory agency compromise ceiling | U.S. dollars; § 3711(a)(2) expressly says excluding interest. | Not more than $100,000, or a higher AG-prescribed amount; statutory referral and Comptroller General exceptions apply. C024; S002. | The statute does not use exactly the same exclusion wording as the FCCS. |
| FCCS compromise ceiling | Debt then due / principal balance, excluding interest, penalties, and administrative costs. | $100,000 or less under § 902.1(a); over the applicable ceiling invokes DOJ acceptance authority absent other law. C025–C026; S005. | Neither gross balance nor offered settlement amount is automatically the authority base. |
| FCCS suspension/termination ceiling | Principal balance after partial payments/collections, excluding the stated additions. | Does not exceed $100,000, or other AG-directed amount; before DOJ litigation referral. Plain-error/legal-merit exception separately applies. C027–C028; S006. | Gross receipts cannot be assumed all to reduce principal; § 901.9(f) must be accounted for. |
| Reported Treasury delegation | Principal balance of debt transferred to cross-servicing. | Up to $500,000 in TFM; generally DOJ approval above. C030; S015. | No blanket $500,000 authority for every creditor agency; underlying delegation and program limits unexamined. |
| DOJ litigation routing | Principal amount, excluding interest and penalties in the routing text. | Over $1 million versus $1 million or less, subject to AG direction. C038; S007. | This is not a compromise ceiling or an amount the debtor must offer. |
| Minimum litigation referral | Claim amount excluding interest, penalties, and administrative costs. | Generally no referral below $2,500; specified exceptions and possible AG changes. C041; S007. | No forgiveness, immunity, or bar to every other collection method. |
| Cross-servicing eligibility amount | Eligible past-due, legally enforceable debt; the provision says over $25, or another Fiscal Service amount. | Strict over, combined with timing and exceptions. C031–C034; S012. | No general de minimis discharge. |
| Special transportation penalty floor | The particular penalty identified in § 3711(b)(2). | Compromise may not be less than $500 for that statutory category. C021; S002. | No universal federal settlement floor. |
Period or trigger · Exact function · Limit · 13 data rows
| Period or trigger | Exact function | Limit |
|---|---|---|
| Reasonable time | Inability-to-pay and enforceability grounds for compromise, § 902.2(a)(1)–(2). | No fixed duration supplied in those clauses; not automatically three years. C042–C043. |
| Three years or less, if possible | Ordinary installment liquidation objective, § 901.8(b). | Qualified objective, not a universal entitlement or maximum. C063. |
| Generally no more than 30 days after mailing/hand delivery | Demand-letter payment date, § 901.2(b)(3). | Not a mandatory minimum waiting period. C097. |
| Within 30 days whenever feasible | Agency response to communications, § 901.2(e). | Qualified administrative objective. C098. |
| Within 30 days after interest starts | Mandatory waiver of specified charges on the portion paid, with possible extension, § 901.9(g). | Different trigger and effect from the demand-letter provision. C074. |
| More than 90 days delinquent; annual percentage | Default penalty provision, § 901.9(d). | No universal charge or safe delay; alternative governing terms may apply. C071. |
| Over 120 days delinquent | Statutory notification for centralized offset, § 3716(c)(6). | Not identical to the cross-servicing transfer deadline. C104. |
| By 120 or by 180 days delinquent | Conditional cross-servicing transfer rule, § 285.12(c)(2). | Depends on use of cross-servicing for offset and stated exceptions. C033–C034. |
| Within 30 days after a qualifying later final decision | Transfer after the specified delayed administrative appeal/review determination, § 285.12(c)(3). | Does not mean any pending challenge always prevents collection. C031, C033. |
| Every effort within one year | DOJ litigation-referral objective, § 904.1(a), with distinct triggers for ordinary and guaranteed/insured debts. | Not the limitation period for suit. C037. |
| Periodic review | Retention during financial-condition suspension, § 903.2(b). | No universal monthly, annual, or other review interval is specified. C078. |
| Former ten-year offset limit | Still appears in old FCCS wording. | Cannot be used as current § 3716 law; C103 supplies the later statutory text. |
| Former 36-month reporting event | Removed by T.D. 9793. | Never converted here into automatic debt forgiveness. C096. |
Branch and coverage status · Supported conditional rule; exact claims/sources · Missing authority or predicate · 36 data rows
| Branch and coverage status | Supported conditional rule; exact claims/sources | Missing authority or predicate | Adverse inference to avoid | Next permissible generic public-law inquiry |
|---|---|---|---|---|
| B01 — Federal coverage unknown. Answered distinction; application unresolved. | A federal claim requires the § 3701(b)(1) determination and United States obligation; the state-debt extension is limited to offset. C009–C011; S001 § 3701(b); S003 § 900.2(a). | Governing debt-creation statute and legal category; no determination supplied. | “All debts collected by a government-related actor use the FCCS.” | Read the public statute defining the generic obligation category and its collection cross-references. |
| B02 — Tax or special-authority category. Partial. | Tax/interagency exclusions and specifically applicable statutes can displace the general standards; § 3701(d) has a narrower provision-specific reach. C012–C013, C020; S003 §§ 900.3–900.4; S001 § 3701(d). | Exact category and special statutory scheme. | Exclusion means cancellation, or every Social Security-related debt is excluded from all § 3711 authority. | Read the generic category’s waiver/compromise statute and implementing regulations, without examining an actual claim or policy entry. |
| B03 — Fraud, false claim, misrepresentation, or antitrust status unknown. Partial. | The ordinary agency compromise/suspension/termination route does not apply to the listed claims; DOJ referral and control are specified. C014; S002 § 3711(b)(1); S003 § 900.3(a). | Legal classification and authorized determination. | A disputed claim is necessarily fraudulent, or inability to pay bypasses the exclusion. | Read the public legal definition and generic referral standard for the asserted category; do not query allegations or cases. |
| B04 — Decision-maker/delegation unknown. Partial. | Agency designation, Treasury transfer authority, higher AG authority, and DOJ acceptance are separate predicates. C024–C030, C113; S005 § 902.1; S015 §§ 5015.30–.40. | Applicable public delegation, scope, supersession, and program restrictions. | Any employee, servicing actor, or contractor can bind the United States. | Examine the relevant generic published delegation regulation/instrument and its stated limits, if separately authorized. |
| B05 — Principal versus additions/accounting base unknown. Answered rule; application unresolved. | FCCS ceilings exclude the listed additions; § 903.1 addresses partial collections; § 901.9(f) orders application of receipts. C025, C027, C069, C073. | Legal classification of principal/additions and any authorized capitalization rule; no ledger. | Total cash paid always reduces principal equally, or all statutory penalties are excluded principal. | Read generic accounting and charge-authority provisions for the category, preserving the distinction from actual accounting facts. |
| B06 — Approval threshold unknown. Partial. | General $100,000 FCCS authority and Treasury’s reported $500,000 delegation have different actors and predicates. C024–C030; S002; S005–S006; S015. | Applicable ceiling, higher authority, transferred status, and authorized accounting base. | An offer below the ceiling makes an above-ceiling debt locally approvable. | Verify the generic public delegation and the provision defining the amount used for authority. |
| B07 — Referral/litigation stage unknown. Answered rule; application unresolved. | DOJ obtains exclusive jurisdiction after § 904.1 referral; the agency must stop administrative collection and route inquiries. C039; S007 § 904.1(b). | Whether a qualifying referral occurred and the governing authority thereafter. | A stopped agency collection effort means release, or the original agency retains ordinary settlement authority. | Read generic DOJ referral and authority rules; no docket or claim-status query. |
| B08 — Temporary inability to make a lump sum. Answered distinction. | § 901.8 may support full-debt installments; § 903.2 has separate suspension conditions. C061–C063, C077–C078. | Verified capacity over time and lawful arrangement authority. | Temporary cash difficulty automatically requires compromise or suspension. | Compare the category’s public installment and suspension regulations, including their evidence requirements. |
| B09 — Future ability uncertain. Answered distinction. | Financial suspension requires future prospects justifying retention plus one § 903.2(b) alternative. C078; S006 § 903.2(b). | Basis for expecting improvement, relevant limitation/offset authority, or interest-and-later-payment predicate. | Mere uncertainty proves future ability or guarantees a pause. | Read generic review and retention standards and the precise alternative relied upon. |
| B10 — Persistent inability alleged. Answered distinction; facts unresolved. | § 3711(a)(3), § 902.2(a)(1), and § 903.3(a)(1) address related but distinct significant-payment, full-payment, and substantial-recovery questions. C016, C042, C083. | Verified present/prospective capacity, collectibility, and authorized evaluation. | Persistent inability automatically extinguishes the debt. | Trace the generic category’s compromise and termination criteria without supplying a financial history. |
| B11 — Collectibility versus legal doubt. Answered. | Enforcement recovery and ability to prove the case are separate § 902.2 grounds. C043, C045, C048–C050. | Legal/evidentiary uncertainty versus practical collection barriers. | Weak collection prospects prove invalidity; a legal dispute proves poverty. | Read the generic enforceability and burden-of-proof provisions necessary to distinguish the grounds. |
| B12 — Collection cost versus validity. Answered. | Cost can support compromise or termination while enforcement policy may support continued action. C044, C051, C083, C088, C105. | Recoverable amount, cost methodology, and applicable enforcement policy—none determined. | Expensive collection makes the debt invalid or compels forgiveness. | Read generic cost-evaluation and enforcement-policy provisions; no actual agency cost record. |
| B13 — Installments versus installment compromise. Answered. | Full-debt installments and installments of a reduced compromise use different standards and default provisions. C052–C053, C061–C063. | Legal nature of the proposed arrangement and authorized terms. | Any installment plan reduces principal, or any compromise can be paid over a chosen term. | Read the category’s generic agreement provisions and distinguish extension of time from reduction of liability. |
| B14 — Term, interest, security, and other terms unknown. Partial. | Three years is qualified; charge law, acceleration, and appropriate security remain separate. C062–C076; S004 §§ 901.8–901.9. | Governing rate/charge law, authorized agreement conditions, and any special regulation. | A universal three-year interest-free unsecured plan is available. | Read only the generic legal provisions governing term, charges, security, and default. |
| B15 — Confession, judgment, or surety condition asserted. Partial. | The read installment clauses do not impose a universal confession/new-surety requirement; existing surety obligations and judgment-lien referrals have separate text. C041, C064–C065. | Independent authority for the asserted condition; no instrument. | Importing a historical or unrelated condition as mandatory under current § 901.8. | Locate the exact generic statute/regulation authorizing the proposed kind of condition, without inspecting an actual contract. |
| B16 — Partial/full settlement and authority unclear. Partial. | Compromise authority, accepted terms, release scope, and actual discharge are distinct. C024–C030, C058, C090, C108. | Competent approval and precise legal scope. | A partial payment is necessarily full settlement; a partial discharge releases all other obligations. | Read generic settlement-approval and release provisions for the category. |
| B17 — Proposal versus acceptance. Answered. | Agency recommendation or DOJ review is not acceptance; § 902.7 addresses an accepted compromise. C026, C056, C058, C060. | Authorized acceptance and any governing formation requirements. | Silence, referral, intention, or a proposed amount binds the United States. | Examine generic public approval and agreement-formation requirements, without submitting an offer. |
| B18 — Performance/default/release unknown. Answered distinction. | Recommended installment-compromise terms reinstate precompromise principal less sums paid upon default; release language refers to full compromise payment. C053, C058, C062, C069. | Authorized terms, legal default standard, performance, credits, and release. | Intended performance equals completed performance; a missed term automatically has an unexamined legal effect. | Read generic default, reinstatement, and release clauses, preserving actual performance as held. |
| B19 — Other liable roles or creditors. Answered boundary. | § 902.4 preserves claims against other jointly liable parties; § 524(e) separately limits bankruptcy-discharge effects on others. C055, C087. | Actual liability structure and independent authority. | One settlement binds another creditor or releases every co-obligor. | Read generic joint-liability and release rules only if that public-law category becomes necessary. |
| B20 — Suspension versus termination. Answered. | Suspension retains review/collection prospects; termination ends active collection with specified retained possibilities. C077–C085. | Authorized decision, ground, scope, and review/resumption conditions. | A pause is permanent closure, or closure necessarily cancels liability. | Compare the exact generic suspension and termination provisions and any defined status terms. |
| B21 — Resumption or offset possible. Answered boundary. | § 903.3(b) allows retained records for later collection/offset; the obsolete ten-year rule cannot supply present immunity. C085, C103. | Applicable collection authority, changed circumstances, legal bars, and payment protection. | All later collection is lawful, or age alone establishes a ten-year FCCS shield. | Read the particular generic collection authority and its current limitations/exceptions, without calculating an actual deadline. |
| B22 — Bankruptcy/stay predicate unknown. Partial. | The FCCS directs suspension in most bankruptcy cases and immediate counsel review, subject to an established lifted/ineffective stay. C081–C082. | Covered petition, obligation, act, statutory exception, and effective stay status. | Any petition freezes every act or permits automatic withholding of all payments. | Read the necessary generic Bankruptcy Code stay provision and exception; no case/docket inquiry. |
| B23 — Bankruptcy discharge unknown. Partial. | § 903.3(c) generally requires termination for discharged debts while preserving Code-dependent issues; § 524 governs specified personal-liability effects. C086–C087. | Applicable chapter, discharge scope, debt exception, and surviving-right authority. | Lack of formal notice always preserves a claim, or discharge always releases liens/other parties. | Read only the indispensable generic discharge and survival provisions; actual proceedings remain held. |
| B24 — Return, write-off, termination, or discharge label. Answered. | Treasury return, accounting classification, termination, and actual discharge have different effects. C023, C036, C085, C089–C090, C109. | The legal act behind the label and authorized decision. | A system status or charge-off is necessarily an enforceable release. | Read the public legal definition and authority for the specific status, without querying an actual status entry. |
| B25 — Tax reporting versus actual discharge. Answered boundary. | Reporting can be deemed triggered without actual discharge; later-payment reporting treatment does not authorize prohibited collection. C092, C094–C096. | Actual discharge act and reporting provision; tax consequences remain outside scope. | A tax information return alone proves forgiveness, or it proves taxable income. | Read the current generic identifiable-event/reporting provisions only; no return, tax calculation, or individual inquiry. |
| B26 — Protected funds versus capacity factor. Answered boundary; protection unresolved. | § 902.2(c) requires separate consideration of applicable exemptions; income evidence alone does not establish reachability. C048, C106. | Exact exemption statute, jurisdiction, collection method, and legal category. | All income is collectible, or all income needed for living costs is exempt. | Read the relevant generic exemption and collection-method interaction in a separately bounded pass. |
| B27 — Essentials and affordability unknown. Answered boundary; finding unresolved. | Expense evidence and ability-related payment sizing are relevant, but no universal essentials priority or affordable amount follows. C047, C061, C063, C107. | Applicable public standard and all actual financial predicates, which remain held. | The FCCS establishes a universal necessities allowance or approves a payment amount. | Examine any generic statutory/regulatory necessities or ability standard without requesting financial data. |
| B28 — Review request pending. Answered distinction. | A collection-prohibiting statute makes suspension mandatory; otherwise § 903.2(c)(2) supplies discretion and qualifications. C079–C080, C100. | Governing review law, refund authority, and procedural category. | Every dispute automatically stays collection or always requires an oral hearing. | Read the generic review statute and regulations, including whether they prohibit collection and what hearing they require. |
| B29 — Notice and procedural stage unknown. Partial. | General demand, statutory offset opportunities, and certification are separate requirements with specified exceptions. C097–C102. | Applicable procedure and legally required opportunities; no actual notice. | One universal notice period governs all routes, or generic notice language proves compliance. | Read the generic notice/review provision for the specific collection method. |
| B30 — Charges during a pause unknown. Answered rule; amount unresolved. | Agency regulations must state when review-period charges are not imposed; suspension alone supplies no universal freeze. C066, C074–C076. | Applicable charge authority, agency regulation, accrual trigger, and waiver determination. | A pause automatically stops interest, penalties, and costs. | Read the generic charge-waiver and suspension provisions without obtaining account calculations. |
| B31 — Transfer timing/stage unknown. Answered rule; application unresolved. | Eligibility, over-$25 amount, by-120/by-180 timing, later-final-decision rule, and exceptions all matter. C031–C035, C104. | Legal delinquency trigger, final determination, offset-routing choice, and exception. | The agency must wait 180 days before taking action, or all debt transfers at one universal date. | Read § 285.12 and the generic statutory exception actually relevant to the category. |
| B32 — Enforcement-policy exception. Answered. | Penalty compromise, cost analysis, termination exceptions, and subminimum litigation referral each recognize specified enforcement considerations. C041, C051, C054, C088. | The public legal basis and policy category, without an actual enforcement record. | High cost or low amount always prevents litigation or requires reduction. | Read the generic enforcement statute and the precise exception invoked. |
| B33 — Currentness or access failure. Partial. | Parts 902/903 are fully read only in the 2025 edition; stale cross-references and agenda-only material are expressly identified. C001–C008, C103–C104. | Accessible current official text and complete relevant later amendment/effective history. | A host update date, search snippet, or agenda entry proves all present law. | Reopen an ordinarily accessible official current compilation and then inspect relevant published amendments; no challenge bypass. |
| B34 — Agency-specific rules and other A040 remedies unexamined. Excluded application. | Specific authority can prevail; other authorized remedies exist. C013, C023, C111; S003 §§ 900.1, 900.4, 900.7. | Generic special-law framework; actual policy/delegation and mixed-debt facts remain held. | The FCCS completes every hardship, protected-income, or mixed-remedy question. | Start a separately bounded public-law inquiry into the relevant special statute, without actual policy or claim entries. |
| B35 — Official instruction date unknown. Partial. | TFM reports authority and responsibilities, but no displayed revision date was established. C006, C030, C036; S015. | Official revision/effective history and underlying public delegation. | The access or crawl date is an issuance date, or TFM text conclusively proves the delegation chain. | Locate a public version/history notice or published delegation; preserve the gap if unavailable. |
| B36 — Small claim or referral floor. Answered. | § 904.4 restricts subminimum litigation referrals subject to exceptions; § 285.12 has a distinct transfer amount. C032, C041. | Applicable amount, AG/Fiscal Service changes, and exception. | A below-threshold amount is erased or cannot be collected by any method. | Read the generic referral authority and any published changed threshold; do not test a real amount. |
Field · Blank evidence field · Blank public authority / exact clause / version · 54 data rows
| Field | Blank evidence field | Blank public authority / exact clause / version | Blank unresolved issue / next generic inquiry |
|---|---|---|---|
| Jurisdiction and applicable sovereign-law scope | |||
| Public statute establishing the generic obligation category | |||
| Federal claim/debt definition and scope predicate | |||
| Nontax classification rule | |||
| Tax/interagency exclusion rule | |||
| Fraud/false-claim/misrepresentation/antitrust exclusion rule | |||
| Other special-authority exclusion or precedence rule | |||
| Compilation cutoff | |||
| Publication/edition date | |||
| Effective date or contingent effective trigger | |||
| Amendment/supersession status | |||
| Actual public-source access date | |||
| Complete versus selected read bounds | |||
| Access failure or visual-inspection limit | |||
| Legally authorized decision-making role | |||
| Public delegation authority and scope | |||
| Higher-approval or referral requirement | |||
| Principal/accounting-base legal definition | |||
| Included/excluded additions | |||
| Partial-payment application rule | |||
| Inclusive/strict authority boundary | |||
| Transaction aggregation / no-subdivision rule | |||
| Inability-to-pay ground | |||
| Inability-to-collect ground | |||
| Legal/factual litigation-doubt ground | |||
| Collection-cost ground | |||
| Enforcement-policy qualification | |||
| Temporary-capacity legal predicate | |||
| Future-capacity / periodic-review legal predicate | |||
| Persistent-inability / substantial-recovery predicate | |||
| Missing financial predicate categories only | |||
| Separate exemption-law authority | |||
| Separate essentials/necessities standard, if any | |||
| Installment authority and qualified duration rule | |||
| Interest/penalty/cost authority and waiver rule | |||
| Written agreement / acceleration / security standard | |||
| Proposal versus authorized acceptance standard | |||
| Performance requirement | |||
| Default / reinstatement standard | |||
| Release scope and conditions | |||
| General collection / transfer / DOJ-referral stage rule | |||
| Notice / review / hearing authority | |||
| Suspension ground and mandatory/discretionary status | |||
| Termination ground and authority | |||
| Resumption / future offset / retained-record authority | |||
| Bankruptcy stay predicate and incorporated public provision | |||
| Bankruptcy discharge predicate and incorporated public provision | |||
| Agency discharge / sale-condition boundary | |||
| Tax-reporting versus actual-discharge distinction | |||
| Lien-release request requirement | |||
| Relevant period and its exact triggering event | |||
| Agency-specific legal questions still unresolved | |||
| Other A040 dimensions remaining outside this component | |||
| Review status and acceptance limits |
User question / material subquestion · Status and finding · Claim/source links · 41 data rows
| User question / material subquestion | Status and finding | Claim/source links | Missing evidence and exact next permissible public-law inquiry |
|---|---|---|---|
| 1.1 — Governing statutory framework | Answered within compilation bounds. § 3711 is read with § 3701 definitions and the FCCS. | C009–C024; S001–S003. | Later-law chain beyond stated cutoffs remains unverified; check relevant subsequently published public enactments. |
| 1.2 — Actors and Treasury/DOJ/agency roles | Answered generically; application unresolved. Authority differs by original agency, transfer, and DOJ referral. | C024–C041, C113; S002, S005–S007, S012, S015. | Underlying higher delegation and actual role not established; inspect only the generic published delegation if authorized. |
| 1.3 — Federal claim/debt definition | Answered. Required official determination, federal obligation, and limited offset expansion distinguished. | C009–C012, C018; S001, S003. | Generic category’s debt-creation law needed for application; read that public law. |
| 1.4 — Tax, fraud, antitrust, penalties, interagency and special exclusions | Answered as distinctions; special schemes excluded from full analysis. | C012–C014, C020–C022, C054; S001–S005. | Category-specific legal framework; examine only the relevant generic statute/regulation. |
| 1.5 — Agency discretion versus entitlement | Answered. Collection duty, discretionary authority, and § 900.8 limit separated. | C015–C017, C108; S002–S003. | Independent statutory rights/judicial-review merits remain held. |
| 1.6 — Versions, amendment/effective triggers and exact reads | Partial. Dates and bounds recorded; Parts 902/903 current bodies inaccessible; contingent § 362 trigger not investigated. | C001–C008, C103–C104; S001–S024; failure log. | Accessible official current Parts 902/903 and relevant later amendments; do not infer from host labels. |
| 2.1 — Complete inability-to-pay ground | Answered in verified 2025 text. Reasonable-time and verification conditions preserved. | C042, C046–C049; S005 § 902.2(a)(1), (b)–(c), (g). | Currentness and actual predicates unresolved; obtain current generic provision by ordinary access. |
| 2.2 — Every listed capacity factor | Answered in verified text. All five factors and nonexclusive character stated. | C046–C047; S005 § 902.2(b), (g). | No financial evidence requested or supplied; any application remains held. |
| 2.3 — Alternative grounds and recovery relationship | Answered. Inability to collect, legal doubt, cost, and recovery/time considerations kept separate. | C043–C045, C048–C051; S005 § 902.2(a), (c)–(e). | Category-specific enforceability law only if needed in a later bounded inquiry. |
| 2.4 — Enforcement policy and penalties | Answered with special-law reservation. | C021, C051, C054; S002 § 3711(b)(2); S005 §§ 902.2(e), 902.3. | Special penalty law and authority; no enforcement-policy record examined. |
| 2.5 — Amount/approval limits and exceptions | Partial. Exact general ceilings, bases, higher-authority predicates, and plain-error exception stated. | C019, C024–C030; authority table. | Underlying higher delegation and later changes; inspect generic published instrument. |
| 2.6 — Interest, penalties, costs and principal accounting | Answered generically; accounting unresolved. | C025–C027, C066–C076; S004, S005, S006, S010. | Legal classification and actual accounting remain held; read category-specific charge law only. |
| 2.7 — Referral/litigation effect on authority | Answered generically. | C026–C028, C037–C041; S005–S007. | Actual stage absent; no docket query permitted. |
| 2.8 — Financial statement / blank form necessity | Answered. Regulation states the required categories and verification standard; no form was indispensable. | C047; S005 § 902.2(g). | No completed statement, offer, or private evidence sought. |
| 3.1 — Installments versus compromise | Answered. Distinct default preferences, purposes, and default terms. | C052–C053, C061–C063; comparison table. | Actual arrangement type and authority held. |
| 3.2 — Ability to pay and qualified duration | Answered generically; affordability unresolved. | C061, C063, C107; S004 § 901.8. | No universal means test or actual financial predicates; read any separate generic standard. |
| 3.3 — Writing, acceleration, security and exceptions | Answered. Recommended terms and agency option to accept without writing/security preserved. | C053, C062; S004 § 901.8; S005 § 902.2(f). | Actual terms and enforceability held. |
| 3.4 — Confession, judgment and surety | Answered as a bounded textual finding; other authority unresolved. | C041, C064–C065; S004 §§ 901.7–901.8; S007 § 904.4. | Any separately authorized condition requires its own public-law inquiry. |
| 3.5 — Interest and other payment limitations | Answered generically. Notice, rate, costs, penalty, application, waiver, and suspension-charge rules stated. | C066–C076; S004 § 901.9; S010. | Actual rate and special instrument terms held. |
| 3.6 — Temporary, uncertain future, persistent inability | Answered as distinct legal questions. | C016, C042–C043, C061, C077–C085; B08–B10. | No financial history inferred; generic review criteria are the permissible next inquiry. |
| 4.1 — Full suspension standards | Answered in verified 2025 text; currentness partial. All § 903.2 grounds and nested conditions covered. | C077–C082; S006 § 903.2. | Current official version and any category-specific statute. |
| 4.2 — Full termination grounds | Answered in verified text. Six grounds, preliminary collection assessment, and enforcement exception covered. | C083–C088; S006 §§ 903.3–903.4. | Actual determination and currentness held. |
| 4.3 — Resumption, offset and later collection | Answered boundary. Termination is not necessarily final release; obsolete ten-year language corrected. | C078, C085, C103; S006; S011. | Particular collection authority and legal bars require separate public-law inquiry. |
| 4.4 — Records, referral and exceptions | Answered. Retained records, CCLR, evidence preservation, enforcement-policy referral covered. | C040–C041, C085, C088; S006–S007. | No record examined; current generic referral instructions if separately needed. |
| 4.5 — Bankruptcy predicates | Partial by scope. Incorporated stay/discharge boundaries read; full bankruptcy merits excluded. | C081–C087; S019–S022. | Chapter, coverage, exceptions, and effective stay/discharge are not established. Read only indispensable generic provisions next. |
| 4.6 — § 903.5 discharge boundary | Answered in verified text; application/currentness unresolved. Collection, termination, sale, reporting, and lien-request conditions covered. | C089–C095; S006 § 903.5; S002 § 3711(i); S016–S017. | Actual authorized discharge and additional incorporated sale-law application remain held. |
| 5.1 — Notice safeguards and limits | Answered generically. Demand and offset notice regimes not collapsed. | C097–C099, C101–C102; S004, S011. | Actual notice and method-specific compliance not evaluated. |
| 5.2 — Review/hearing | Answered generically. Oral/paper review and mandatory/discretionary suspension distinguished. | C079–C080, C100–C101; S004, S006. | Any special hearing statute; read public legal text only. |
| 5.3 — Agency determination/certification | Answered. Final determination/legal bars and certification predicates identified. | C009, C031, C035, C102; S001, S004, S012. | No actual determination supplied; no claim inquiry authorized. |
| 5.4 — Written settlement, offer and acceptance | Answered with formation-law gap. FCCS writing/release language and DOJ approval routes stated without inventing a universal contract-formation rule. | C026, C053, C056, C058–C060, C108. | Generic special approval/formation law, if necessary; actual agreement held. |
| 5.5 — Performance, default, release, reinstatement | Answered as text; actual effect unresolved. | C053, C058–C060, C062, C069, C090, C093. | Authorized terms and actual performance/default/release; no private evidence request. |
| 5.6 — Authority to bind United States | Partial. General statutory/regulatory allocation established; actual or special delegation not established. | C024–C030, C039, C108, C113. | Generic published delegation/approval instrument is the next permissible authority inquiry. |
| 5.7 — Official interpretations and instructions | Answered within source bounds. Rule preambles and TFM used with status distinctions. | C002–C007, C030, C035–C036; S008–S009, S013–S015, S018, S023. | TFM revision date and underlying delegation remain unresolved. |
| 6.1 — Capacity versus protected funds | Answered boundary; exemption merits excluded. | C048, C106; B26. | Separate exemption statute, jurisdiction, and collection-method law. |
| 6.2 — Essentials, affordability and exposure | Answered boundary; individualized finding excluded. | C061–C063, C085, C103, C107. | No actual budget, necessities standard, or protected-income calculation. |
| 6.3 — Compromise/termination/reporting/discharge | Answered distinctions. | C058–C060, C083–C096, C109; comparison table. | Actual authorized legal act and tax consequences remain held. |
| 6.4 — What is left to special law and facts | Answered as explicit gaps. | C013, C023, C108, C111; B34; gaps section. | Only separately scoped generic-law research is proposed. |
| 7 — Every requested qualitative branch | Covered individually in B01–B36, with status, rule, exact claim/source references, missing predicate, adverse inference, and next inquiry. | B01–B36; C001–C113 as cross-referenced per row. | Each branch’s own missing-evidence and next-inquiry cells govern; no collective “rules vary” substitute. |
| 8.1 — Blank evidence worksheet | Answered. All requested categories are separated into blank fields. | Section 5. | No evidence entries, identifiers, or amounts populated. |
| 8.2 — Optional symbolic/numerical relationship | Excluded as unnecessary. Legal thresholds and units are stated without a financial model. | Monetary and period tables; C024–C041, C063–C076. | No denominator, settlement ratio, savings amount, or applicant scenario invented. |
| Deliverables — Read/failure log and self-check | Answered visibly, with limitations retained. | Sections 1, 7, and 8; C001, C112. | Not an independent review or acceptance. |
Log item · Exact target or grouped targets · Observed result · 15 data rows
| Log item | Exact target or grouped targets | Observed result | Treatment and effect |
|---|---|---|---|
| F01 — Current Part 902 | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-902 | Access challenge rather than operative body. | No challenge bypass. S005’s complete 2025 official text used with unresolved currentness. |
| F02 — Current Part 903 | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903 | Access challenge rather than operative body. | Same treatment; S006 is a dated fallback. |
| F03 — Annual-edition HTML targets | https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/html/CFR-2026-title31-vol3-part902.htm https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/html/CFR-2025-title31-vol3-part902.htm https://www.govinfo.gov/content/pkg/CFR-2025-title31-vol3/html/CFR-2025-title31-vol3-part903.htm | No usable bodies retrieved. | Successful 2025 PDF readings are separately registered; failed HTML is not evidence of content. |
| F04 — 2026 annual PDFs | https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/pdf/CFR-2026-title31-vol3-part902.pdf https://www.govinfo.gov/content/pkg/CFR-2026-title31-vol3/pdf/CFR-2026-title31-vol3-part903.pdf | Retrieval unsuccessful. | No assertion about their existence, publication, or contents; currentness gap remains. |
| F05 — Initial OLRC preliminary-view routes | https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3711&num=0&edition=prelim https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3701&num=0&edition=prelim https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3717&num=0&edition=prelim | 404 responses. | Successful official compilation routes are recorded in S001, S002, S010. No contents inferred from failed URLs. |
| F06 — Alternate statutory compilation failures | https://uscode.house.gov/us/usc/119-120/t31/s3701/ https://uscode.house.gov/us/usc/119-121/t31/s3717/ https://uscode.house.gov/us/usc/119-121/t11/s1201/ | Respectively unusable retrieval, 404, and 403. | S001 used the October 9 compilation; S010 and S020 retain the earlier October 7 cutoff. |
| F07 — 2000 rule landing page/HTML | https://www.govinfo.gov/app/details/FR-2000-11-22/00-29284 https://www.govinfo.gov/content/pkg/FR-2000-11-22/html/00-29284.htm | Landing page yielded no substantive lines; HTML retrieval failed. | S008 records the successful PDF selections. The shorter PDF lacked the introductory page supplied by Treasury’s longer copy. |
| F08 — 2008 rule HTML | https://www.govinfo.gov/content/pkg/FR-2008-03-07/html/E8-4586.htm | Unsuccessful retrieval. | Complete relevant PDF rule read under S009. |
| F09 — Incomplete § 285.12 path | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-285/section-285.12 | Unusable route. | Ordinary Treasury index link led to the correct subpart-B path in S012. This was navigation correction, not a security workaround. |
| F10 — Unverified 2016 document candidate | https://www.govinfo.gov/content/pkg/FR-2016-01-12/pdf/2016-00304.pdf | Retrieval failed; candidate identity was not established. | No title or content attributed to it. The discovered correct rule is 2015-33044, S013. |
| F11 — PDF image inspection | S005 PDF indices 0, 1, 2; S006 indices 1, 2; S008 Treasury PDF index 1. | Screenshot requests did not yield inspectable image pixels in the returned evidence. | All PDF conclusions rely on parsed text. Printed page numbers and zero-based indices are recorded, but no visual verification of those pages is claimed. |
| F12 — Long-response truncation | Several long statutory, regulatory, and PDF returns. | Some initial outputs ended before the necessary body was complete. | Necessary tails were reopened and read, including §§ 902.7 and 903.5, § 3711(i), and the 2016/2022 rule endings. Selected bounds remain selected where a complete read was unnecessary. |
| F13 — Adjacent material in multi-instrument sources | Federal Register PDFs and IRS Bulletin 2016-48. | Retrievals included neighboring material outside the selected legal instrument. | Adjacent rules and unrelated bulletin material were not used as evidence or pursued through identifying queries. No whole-bulletin read is claimed. |
| F14 — Unknown instruction/index dates | S015 TFM chapter; S024 Treasury index. | No reliable publisher/revision date established from the displayed body. | Access and crawl dates are not substituted for issuance or effectiveness. |
| F15 — Later-law completeness | Relevant currentness searches and compilation/source notes. | An FCCS agenda entry was located, but it does not establish an operative revision; current Parts 902/903 remained unavailable. | No claim that every later enactment, rule, stay, vacatur, withdrawal, or delegation change has been excluded. |
Gap · Consequence for this pass · What would be needed next, within a separately bounded public-law inquiry · 13 data rows
| Gap | Consequence for this pass | What would be needed next, within a separately bounded public-law inquiry |
|---|---|---|
| Current Parts 902 and 903 not directly verified | Complete 2025 text supports the reported framework, but present currency is partial. | An ordinarily accessible current official body and relevant published amendment/effective history. |
| Statutory compilation cutoffs precede access date | October 7/9 compilations are not automatically an October 27 complete later-law check. | Relevant intervening public enactments and effective-date provisions, without treating host labels as proof. |
| Underlying higher delegations unexamined | The TFM’s $500,000 statement cannot establish every element of actual authority. | Generic published delegation, amendment, scope, and supersession provisions; no actual agency profile or claim authorization. |
| Special agency statutes/regulations unexamined | General FCCS authority may be displaced, supplemented, restricted, or differently delegated. | The generic category-specific public statute and regulation. |
| No actual accounting base | No ceiling, default reinstatement, charge waiver, or payment application can be applied to an amount. | Public accounting/charge rules first; actual accounting remains outside authorization. |
| No actual financial predicates | No inability-to-pay, future-capacity, substantial-recovery, essentials, or affordability finding. | Any relevant generic legal standard; no private financial data is requested in this pass. |
| No agreement or decision predicates | No accepted compromise, performance, default, termination, release, or discharge is established. | Generic approval and instrument requirements; actual evidence remains held. |
| Protected-fund and collection-method law held | Mentioning exemptions or possible offset does not resolve reachability, preservation of essentials, or safe delay. | A separate public-law inquiry into the relevant exemption and method-specific authority. |
| Bankruptcy incorporation remains narrow | No chapter-specific stay, discharge, survival, lien, plan, or co-obligor conclusion. | Only indispensable generic Code provisions and their current effective status; no case query. |
| Sale and lien consequences not completed | Section 903.5’s prerequisites and request requirement are described, but no sale compliance or released lien is proved. | Necessary generic incorporated sale law or lien-release authority, without actual property or record examination. |
| Tax reporting does not settle tax consequences | No conclusion about taxable income, exclusions, timing of an actual return, or actual liability. | A separately authorized generic tax-law inquiry if required. |
| Other A040 dimensions remain held | No mixed-debt sequencing, assistance eligibility, private-debt strategy, protected-income calculation, or recommended payment. | A new focused public-law component, not inference from this one. |
| UI/model provenance not verified | This answer does not claim independently verified model selection or unseen interface/mode provenance. | No such verification is asserted or fabricated. |
Check · Result · 14 data rows
| Check | Result |
|---|---|
| R032 conclusions used as premises or source evidence? | No. This pass has its own primary-source register and claims. |
| Complete core readings distinguished from selected readings? | Yes. Complete Parts 900–904 were read, with Parts 902/903 limited to the official 2025 edition; incorporated materials have explicit bounds. |
| Currentness failures preserved? | Yes. Current eCFR failures, annual-edition failures, statutory cutoffs, unknown TFM date, agenda-only status, and the contingent bankruptcy amendment limit remain visible. |
| Legal authority distinguished from discretionary decision and entitlement? | Yes. Statutory/regulatory powers, recommended terms, approvals, and actual predicates are separated. |
| Every compromise ground and material § 902.2 condition covered? | Yes, for the verified edition. Capacity, collectibility, cost, legal doubt, financial evidence, exemptions, enforcement policy, installment compromise, and default terms are addressed. |
| Suspension, termination, discharge, write-off, return, and tax reporting kept distinct? | Yes. No label alone is treated as a release. |
| Monetary bases, strict/inclusive boundaries, and periods qualified? | Yes. Thresholds are tied to their actors, bases, stages, exceptions, and triggers; no financial example was constructed. |
| Essential-needs or protected-funds conclusions inferred from financial factors? | No. Those substantive protections and individual findings remain unresolved. |
| Actual or fictional parties, claims, accounts, financial amounts, completed forms, or identifying searches introduced? | No such example or query was used. Public legal texts sometimes contain official contacts, illustrative language, or adjacent material; those were not pursued as identifying records. |
| Contacts, offers, applications, records requests, filings, account access, security bypasses, or publication changes performed? | No. |
| PDF text represented as visual inspection? | No. Parsed text and unsuccessful image inspection are expressly distinguished. |
| Local files, hashes, imports, independent reviewer, or unseen model/UI facts claimed? | No. |
| All substantive evidence tables visible in the answer? | Yes. Source register, atomic claims, comparison, thresholds/periods, 36 branches, blank worksheet, coverage crosswalk, failure log, gaps, and self-check are included. |
| Acceptance claimed? | No. No component, parent, operational, or publication acceptance is asserted. |
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Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Recorded check status: not yet checked
Keep the source version, actual read extent and jurisdiction with the proposition. A link or researcher access claim is not a substitute for an operative primary passage.
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: fresh selected primary body read with explicit bounds
Recorded check status: discovery index not freshly reopened not operative evidence
The saved component-level coverage record keeps answered, partial, blank and unresolved branches distinct. A coverage label is not acceptance of a whole subject or jurisdiction.
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Recorded check status: recorded; no individual primary acceptance inferred
Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.
No currently queued material correction is mapped to this component. This does not remove its currentness, access, jurisdiction or application limits.
reviewed C087 exception repair resolved with all other holds
Original saved Markdown SHA-256: 4689c2bd827e20b89afd02f34072e97371a86ef9521f215212f18636021ca8fe. Public formatting, private-reference removal and correction annotations are separate from that immutable original.