Title 19

PART 172 SUBPART D

Subpart D - Offers in Compromise

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