29 C.F.R. § 100.620 Finality of a compromise.
Title 29 - Labor
An offer of compromise must be in writing and signed by the debtor. An offer of compromise that is accepted by the NLRB is final and conclusive on the debtor and on all officials, agencies, and courts of the United States, unless obtained by fraud, misrepresentation, the presentation of a false claim, or mutual mistake of fact.
Title 29: Labor
PART 100—ADMINISTRATIVE REGULATIONS
Subpart F—Debt Collection Procesures
§ 100.620 Finality of a compromise.