U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.
Regulations most recently checked for updates: Aug 27, 2025
Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.