Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 171 - Fines, Penalties, and Forfeitures |
Subpart D - Offers in Compromise |
§ 171.32 - Acceptance of offers in compromise.
Latest version.
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§ 171.32 Acceptance of offers in compromise.
An offer in compromise will be considered accepted only when the offeror is so notified in writing. As a condition to accepting an offer in compromise, the offeror may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the interest of the United States.