CFR›Title 19›Chapter I›Part 171›Subpart D ContainsSections 171.31–171.32CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart D—Offers in Compromise Sections 171.31 § 171.31 Form of offers. 171.32 § 171.32 Acceptance of offers in compromise. SourceT.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise noted. Previous C Subpart C—Disposition of Petitions Next E Subpart E—Restoration of Proceeds of Sale