Title 19

PART 172 SUBPART D

Subpart D - Offers in Compromise

• 19 U.S.C. 66, 1618, 1623, 1624.
• T.D. 00-57, 65 FR 53578, Sept. 5, 2000, unless otherwise noted.

19:2.0.1.1.19.4.2.1	SECTION 172.31	172.31 Form of offers.
19:2.0.1.1.19.4.2.2	SECTION 172.32	172.32 Authority to accept offers.
19:2.0.1.1.19.4.2.3	SECTION 172.33	172.33 Acceptance of offers in compromise.

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