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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Seizure of Property for Collection of Taxes |
§ 301.6331-3 - Restrictions on levy while offers to compromise are pending.
Latest version.
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§ 301.6331-3 Restrictions on levy while offers to compromise are pending.
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]