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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter F - Procedures and Practices |
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Part 70 - Procedure and Administration |
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Subpart E - Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives |
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Provisions Relating to Tobacco Products, and Cigarette Papers and Tubes |
§ 70.436 - Offers in compromise.
Latest version.
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§ 70.436 Offers in compromise.
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]