1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter F - PROCEDURES AND PRACTICES
  5. Part 70 - PROCEDURE AND ADMINISTRATION
  6. Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
  7. Topic - Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes
  8. 27 CFR § 70.436
27 CFR § 70.436
Offers in compromise
April 24, 2020
CFR

Procedure 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.

[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]

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§ 70.437 Rulings

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