(a) Parties may make offers of compromise or settlement at any time.

(b) The reviewing official shall notify the Attorney General in writing no later than 30 days before entering into any agreement to compromise or settle allegations of liability under this part and before the date on which the reviewing official is permitted to issue a complaint.

(c) The reviewing official has the exclusive authority to compromise or settle a case under this part at any time after the date on which the reviewing official is permitted to issue a complaint and before the date on which the presiding officer issues a decision.

(d) The Attorney General has exclusive authority to compromise or settle any penalty or assessment under this part during the pendency of any review under § 355.42 or of any action to recover penalties and assessments under 31 U.S.C. 3806.

(e) Any compromise or settlement must be in writing.