31 C.F.R. § 900.6 Subdivision of claims not authorized.
Title 31 - Money and Finance: Treasury
Debts may not be subdivided to avoid the monetary ceiling established by 31 U.S.C. 3711(a)(2). A debtor's liability arising from a particular transaction or contract shall be considered a single debt in determining whether the debt is one of less than $100,000 (excluding interest, penalties, and administrative costs) or such higher amount as the Attorney General shall from time to time prescribe for purposes of compromise or suspension or termination of collection activity.
Title 31: Money and Finance: Treasury
PART 900—SCOPE OF STANDARDS
§ 900.6 Subdivision of claims not authorized.

