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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to all offers to compromise a civil or criminal liability under section 7122 submitted to the Service, except for those offers submitted directly to the Office of Appeals. This revenue procedure does not apply to offers to compromise a tax liability after a case involving a civil or criminal liability has been referred to the Department of Justice for prosecution or defense.

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

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