CFR /  Title 27  /  Part 70  /  Sec. 70.449 Offers in compromise.

The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in Sec. Sec. 70.482 and 70.484. [T.D. ATF-331, 57 FR 40329, Sept. 3, 1992]

Seized Property