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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.6331-3

§ 301.6331-3. Restrictions on levy while offers to compromise are pending.

27 words·~1 min read·/us/cfr/t26/s§ 301.6331-3·

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Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see § 301.7122-1. [T.D. 9027, 67 FR 77417, Dec. 18, 2002]
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  • T.D. 9027
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§ 301.6331-3
Restrictions on levy while offers to compromise are pending.
Treas. Dec.T.D. 9027
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