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

27 CFR 70.449: Offers in compromise.

Where this section sits in the code

Title 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER F—PROCEDURES AND PRACTICES
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.

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