27 CFR 70.415 - Offers in compromise.

Regulations last checked for updates: Jan 27, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart E [§ 70.411 - § 70.486]

§ 70.415 - Offers in compromise.

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.

[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]

authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181,4182,5123,5203,5207,5275,5367,5415,5504,5555,5684,5741,5761,5802,6020,6021,6064,6102,6109,6155,6159,6201,6203,6204,6301,6303,6311,6313,6314,6321,6323,6325,6326,6331,6401,6407,6416,6423,6501,6511,6513,6514,6532,6601,6602,6611,6621,6622,6651,6653,6656,6665,6671,6672,6701,6723,6801,6862,6863,6901,7011,7101,7102,7121,7122,7207,7209,7214,7304,7401,7403,7406,7423,7424,7425,7426,7429,7430,7432,7502,7503,7505,7506,7513,7601,7608,7622,7623,7653,7805

source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

cite as: 27 CFR 70.415