19 C.F.R. § 171.32 Acceptance of offers in compromise.
Title 19 - Customs Duties
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.
Title 19: Customs Duties
PART 171—FINES, PENALTIES, AND FORFEITURES
Subpart D—Offers in Compromise
§ 171.32 Acceptance of offers in compromise.
