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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-36 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to explain the procedures applicable to the submission and processing of offers to compromise a tax liability under section 7122 of the Internal Revenue Code. These procedures reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998, Public Law 105–206 (112 Stat. 685, 764).

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▸Contents — Internal Revenue Bulletin 2003-36
Internal Revenue Bulletin 2003-36

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