27 CFR 70.449 - Offers in compromise.

Regulations last checked for updates: May 04, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025

§ 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]

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

cite as: 27 CFR 70.449