1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Seizure of Property for Collection of Taxes
  6. 26 CFR § 301.6331-3
26 CFR § 301.6331-3
Restrictions on levy while offers to compromise are pending
June 25, 2020
CFR

Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see §301.7122-1.

[T.D. 9027, 67 FR 77417, Dec. 18, 2002]

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§ 301.6331-2 Procedures and restrictions on levies
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§ 301.6331-4 Restrictions on levy while installment agreements are pending or in effect

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