{"data":{"id":"us/26-cfr-301.6331-3","jurisdiction":"us","citation":"26 CFR 301.6331-3","heading":"-3 Restrictions on levy while offers to compromise are pending.","body":"Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see § 301.7122-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Seizure of Property for Collection of Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0e3237bc675b61b78f6ea46f13af699ed5ae66bf0212c3bbc8e266b327ed7c05","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6331-2","next":"us/26-cfr-301.6331-4"},"notice":"GroundRules: Original legal text. Not legal advice."}