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]
source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.
cite as: 27 CFR 70.415