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§ 70.415 Offers in compromise.

27 CFR 70.415

Citation27 CFR 70.415
CorpusDaily eCFR
Displayed edition2026-09-16
Last updated2026-09-16

§ 70.415 Offers in compromise.

Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 51 and of penalties for violation of the Federal Alcohol Administration Act, is set forth in §§ 70.482 through 70.484.

[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]