27 CFR § 70.436 - Offers in compromise.
§ 70.436 Offers in compromise.
Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.
[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]
Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 52 is set forth in §§ 70.482 through 70.484.