Regulations last checked for updates: Jan 27, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026
All TitlesTitle 27Chapter IPart 70Subpart E - Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
View all text of Subpart E [§ 70.411 - § 70.486]
§ 70.449 - Offers in compromise.

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.

[T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]
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 70.449
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