• 12-13.001. Scope of Rules

• 12-13.002. Definitions

• 12-13.003. Request for Settlement or Compromise

• 12-13.004. Delegation of Authority to Determine Settlements or Compromises

• 12-13.005. Grounds for Finding Doubt as to Liability

• 12-13.006. Grounds for Finding Doubt as to Collectibility

• 12-13.0063. Grounds for Finding Department Delay in the Determination of an Amount Due

• 12-13.007. Grounds for Reasonable Cause for Compromise of Penalties

• 12-13.0075. Guidelines for Determining Amount of Compromise

• 12-13.008. Procedures for Compromise and Settlement of Taxes, Interest, and Penalties

• 12-13.009. Closing Agreements

• 12-13.010. Special Provisions Applicable to Compromise of Estate Taxes

• 12-17.001. Scope of Rules

• 12-17.002. Definitions

• 12-17.003. Requirements for Considering Entering into Stipulated Time Payment Agreements