Treasury Regulations (26 C.F.R.)

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

§ 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]

Last amended: 2026-04-13