26 C.F.R. § 301.6331-3. - § 301.6331-3 Restrictions on Levy While Offers to Compromise Are Pending.

Current as of May 27, 2026

Section 301.6331-3 - § 301.6331-3 Restrictions on Levy While Offers to Compromise Are Pending.Section 301.6331-3 - § 301.6331-3 Restrictions on Levy While Offers to Compromise Are Pending.

Section 301.6331-2 - § 301.6331-2 Procedures and Restrictions on Levies.Section 301.6331-4 - § 301.6331-4 Restrictions on Levy While Installment Agreements Are Pending or in Effect.

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

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

$T.D. 9027, 67 FR 77417, Dec. 18, 2002$

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