US · guidance
Justice Manual § 6-6.530
Waiver of Net Operating Losses or Bad Debt Deductions
If a taxpayer has any valuable tax attributes, such as net operating losses or bad debt deductions, and proposes a settlement based on collectability, the United States Attorney should require the taxpayer to waive those tax attributes for purposes of settlement.
History
[updated April 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
eaf5094a3e912bdf05a83e0532eb6218ebd3acfb723a46a693a45a4c465319e1
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