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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6331-3

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

January 15, 2021


§ 301.6331-2 « Browse » § 301.6331-4

See related I.R.C. 6331

Treas. Reg. § 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 ยง 301.7122-1.


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

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