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26 CFR 301.6331-3

§ 301.6331-3 Restrictions on levy while offers to compromise are pending.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 301.6331-3, § 301.6331-3 Restrictions on levy while offers to compromise are pending, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114398
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Full text

Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see § 301.7122-1.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.