§403.25. Personal property subject to seizure. — Inbound Citations
26 C.F.R. § 403.25
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 26 U.S.C. § 403.25 as a whole
-
(b) The Commissioner or his delegate shall accept or reject any offer in compromise of the liability to forfeiture of personal property seized pursuant to § 403.25 and such acceptance or rejection shall be a final action with respect to the offer.