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Treasury Regulations (26 C.F.R.)

26 CFR § 301.6331-3

Restrictions on levy while offers to compromise are pending.

Official textecfr.govlast amended

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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In this part (40 sections)
  1. 301.6323(a)-1 · (a)-1 Purchasers, holders of security interests,…
  2. 301.6323(b)-1 · (b)-1 Protection for certain interests even though…
  3. 301.6323(c)-1 · (c)-1 Protection for commercial transactions financing…
  4. 301.6323(c)-2 · (c)-2 Protection for real property construction or…
  5. 301.6323(c)-3 · (c)-3 Protection for obligatory disbursement agreements.
  6. 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
  7. 301.6323(e)-1 · (e)-1 Priority of interest and expenses.
  8. 301.6323(f)-1 · (f)-1 Place for filing notice; form.
  9. 301.6323(g)-1 · (g)-1 Refiling of notice of tax lien.
  10. 301.6323(h)-0 · (h)-0 Scope of definitions.
  11. 301.6323(h)-1 · (h)-1 Definitions.
  12. 301.6323(i)-1 · (i)-1 Special rules.
  13. 301.6323(j)-1 · (j)-1 Withdrawal of notice of federal tax lien in…
  14. 301.6324-1 · Special liens for estate and gift taxes; personal…
  15. 301.6324A-1 · Election of and agreement to special lien for estate tax…
  16. 301.6325-1 · Release of lien or discharge of property.
  17. 301.6326-1 · Administrative appeal of the erroneous filing of notice of…
  18. 301.6330-1 · Notice and opportunity for hearing prior to levy.
  19. 301.6331-1 · Levy and distraint.
  20. 301.6331-2 · Procedures and restrictions on levies.
  21. 301.6331-3 · Restrictions on levy while offers to compromise are…
  22. 301.6331-4 · Restrictions on levy while installment agreements are…
  23. 301.6332-1 · Surrender of property subject to levy.
  24. 301.6332-2 · Surrender of property subject to levy in the case of life…
  25. 301.6332-3 · The 21-day holding period applicable to property held by…
  26. 301.6333-1 · Production of books.
  27. 301.6334-1 · Property exempt from levy.
  28. 301.6334-2 · Wages, salary, and other income.
  29. 301.6334-3 · Determination of exempt amount.
  30. 301.6334-4 · Verified statements.
  31. 301.6335-1 · Sale of seized property.
  32. 301.6336-1 · Sale of perishable goods.
  33. 301.6337-1 · Redemption of property.
  34. 301.6338-1 · Certificate of sale; deed of real property.
  35. 301.6339-1 · Legal effect of certificate of sale of personal property…
  36. 301.6340-1 · Records of sale.
  37. 301.6341-1 · Expense of levy and sale.
  38. 301.6342-1 · Application of proceeds of levy.
  39. 301.6343-1 · Requirement to release levy and notice of release.
  40. 301.6343-2 · Return of wrongfully levied upon property.
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