CFR › Title 27 › Part 70 › §70.43627 CFR §70.436Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkProcedure 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.