StacksVerified U.S. regulatory reference

27 CFR §70.415

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
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.