CFR›Title 19›Chapter I›Part 172›Subpart D ContainsSections 172.31–172.33CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart D—Offers in Compromise Sections 172.31 § 172.31 Form of offers. 172.32 § 172.32 Authority to accept offers. 172.33 § 172.33 Acceptance of offers in compromise. Previous C Subpart C—Disposition of Petitions Next E Subpart E—Supplemental Petitions for Relief