{"data":{"id":"us/27-cfr-70.415","jurisdiction":"us","citation":"27 CFR 70.415","heading":"Offers in compromise.","body":"Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 51 and of penalties for violation of the Federal Alcohol Administration Act, is set forth in §§ 70.482 through 70.484.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"dd1fb0b3b90101d18aa6724eaeee2f0cc643069ecd88c9418e311e44ab3acdbe","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.414","next":"us/27-cfr-70.416"},"notice":"GroundRules: Original legal text. Not legal advice."}