{"data":{"id":"us/27-cfr-70.449","jurisdiction":"us","citation":"27 CFR 70.449","heading":"Offers in compromise.","body":"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.","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":"b7b839df25d21407f723798772c757f4e5b0ed04f8d9477df9c4c67e6ebf7123","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.448","next":"us/27-cfr-70.450"},"notice":"GroundRules: Original legal text. Not legal advice."}