26 C.F.R. § 301.6331-3

Restrictions on levy while offers to compromise are pending.

Last amended: 2016Year: 2026Length: 27 wordsOfficial source

Cite as 26 C.F.R. § 301.6331-3 (2026)

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]
Cross-references to the CFR
301.7122-1.
26 C.F.R. § 301.6331-3: Restrictions on levy while offers to compromise are pending. | Justis AI