CFR › Title 27 › Part 70 › §70.44927 CFR §70.449Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe 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.