U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.
Regulations most recently checked for updates: Aug 27, 2025
The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§ 70.482 and 70.484.