26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION›Seizure of Property for Collection of Taxes

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

26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California

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

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

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▸Contents — 26 CFR Part 301 Procedure and Administration - complete

26 CFR Part 301 Procedure and Administration - complete

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