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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6331-3: -3 Restrictions on levy while offers to compromise are pending.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Seizure of Property for Collection of Taxes

Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see § 301.7122-1.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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