26 C.F.R. § 301.6331-3

Current through October 31, 2024

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

Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see§ 301.7122-1 .

26 C.F.R. §301.6331-3

T.D. 9027, 67 FR 77417 , Dec. 18, 2002