Regulations last checked for updates: Feb 12, 2026

Title 19 - Customs Duties last revised: Feb 06, 2026
§ 172.33 - Acceptance of offers in compromise.

An offer in compromise will be considered accepted only when the offeror is so notified in writing. As a condition to accepting an offer in compromise, the offeror may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the interest of the United States.

authority: 19 U.S.C. 66,1618,1623,1624
source: T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted.
cite as: 19 CFR 172.33