Offers in compromise.

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  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Procedures and Practices
  6. Procedure and Administration
  7. Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
  8. Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
  9. Offers in compromise.

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§ 70.436 Offers in compromise.

Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.

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


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