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Code of Federal Regulations (Last Updated: November 8, 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 Firearms, Shells and Cartridges, and Explosives |
§ 70.449 - Offers in compromise.
Latest version.
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§ 70.449 Offers in compromise.
The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.
[T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]