19 C.F.R. § 161.5

Compromise of Government claims

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(a) Offer. An offer made pursuant to section 617, Tariff Act of 1930, as amended (19 U.S.C. 1617), in compromise of a Government claim arising under the Customs laws and the terms upon which it is made shall be stated in writing addressed to the Commissioner of Customs. The offer shall be limited to the civil liability of the proponent in the matter which is the subject of the Government's claim.

(b) Deposit of specific sum tendered. No offer in which a specific sum of money is tendered in compromise of a Government claim under the Customs laws will be considered by the Commissioner of Customs until due notice is received that such sum has been properly deposited in the name of the person submitting the offer with the Treasurer of the United States or a Federal Reserve bank. A proponent at a distance from a Federal Reserve bank may perfect his offer by tendering a bank draft for the amount of the offer payable to the Secretary of the Treasury for collection and deposit. If the offer is rejected, the money will be returned to the proponent.

(Sec. 617, 46 Stat. 757, as amended; 19 U.S.C. 1617)

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1988–2022 · leading case: United States v. Daewoo Int'l (Am.) Corp., 696 F. Supp. 1534 (Ct. Intl. Trade 1988).

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United States v. Daewoo Int'l (Am.) Corp., 696 F. Supp. 1534 (Ct. Intl. Trade 1988). · cites it 2× “Concurrently, defendants tendered a check for $2 million and a promissory note for the remainder in accordance with 19 C.F.R. § 161.5 . Id. However, the settlement agreement was never executed on behalf of the government.”

Kuehne & Nagel, Inc. v. United States, 17 Cl. Ct. 11 (Ct. Cl. 1989). “Furthermore, pursuant to 19 C.F.R. § 161.5 (b), all offers in compromise must be transmitted in writing to the Commissioner of Customs for his decision.”

Ashh, Inc. v. United States of Am. (E.D. Mich. 2022). “§ 1617 and 19 C.F.R. §§ 161.5 , 171.31. Neumann, 474 U.”

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