19 CFR 171.32 - Acceptance of offers in compromise.
An offer in compromise will be considered accepted only when the offeror is so notified in writing. As a condition to accepting an offer in compromise, the offeror may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the interest of the United States.
Title 19 published on 2015-11-19.
No entries appear in the Federal Register after this date, for 19 CFR Part 171.