19 CFR 172.33

§ 172.33 Acceptance of offers in compromise.

United States · 19 CFR — Customs Duties · Status: effective

Cite this

Citation: 19 CFR 172.33, § 172.33 Acceptance of offers in compromise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75243
Permanent ID: ys:prov:75243@1
SHA-256: da15c42ee218368c00038db27f398ae562fa57b98a8517f0371f55c1a4552711

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

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