§171.32. Acceptance of offers in compromise.
19 C.F.R. § 171.32
An offer in compromise will be considered accepted only when the offeror is so notified in writing. As a condition to accepting an offer in compromise, the offeror may be required to enter into any collateral agreement or to post any security which is deemed necessary for the protection of the interest of the United States.
Notes, amendments, and revision history
Source
Source: T.D. 00-57, 65 FR 53577, Sept. 5, 2000, unless otherwise noted.
Authority
Authority: 18 U.S.C. 983; 19 U.S.C. 66, 1592, 1593a, 1618, 1624; 22 U.S.C. 401; 31 U.S.C. 5321. Subpart F also issued under 19 U.S.C. 1595a, 1605, 1614.
Source
Source: T.D. 70-249, 35 FR 18265, Dec. 1, 1970, unless otherwise noted.