Skip to content
ChatProjectCodes

Introduction

SECTION 8. ACCEPTING AN OFFER

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

TO COMPROMISE

.01 An offer to compromise has not been accepted until the Service issues written notification of acceptance to the taxpayer. Acceptance is effective as of the date on the acceptance letter.

.02 Acceptance of an offer to compromise will conclusively settle the liability of

September 8, 2003 519 2003-36 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2003-36
Internal Revenue Bulletin 2003-36

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.