26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Closing Agreements and Compromises
§ 301.7122-0 Table of contents.
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
This section lists the major captions that appear in the regulations under § 301.7122-1.
§ 301.7122-1 Compromises. (a) In general. (b) Grounds for compromise. (c) Special rules for the evaluation of offers to compromise. (d) Procedures for submission and consideration of offers. (e) Acceptance of an offer to compromise a tax liability. (f) Rejection of an offer to compromise. (g) Effect of offer to compromise on collection activity. (h) Deposits. (i) Statute of limitations. (j) Inspection with respect to accepted offers to compromise. (k) Effective date.
[T.D. 9007, 67 FR 48029, July 23, 2002]
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