C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURES AND PRACTICES › PART 70—PROCEDURE AND ADMINISTRATION › Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives

27 C.F.R. § 70.449

Offers in compromise

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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]