26 C.F.R. § 301.6331-3 Restrictions on levy while offers to compromise are pending.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Seizure of Property for Collection of Taxes
§ 301.6331-3 Restrictions on levy while offers to compromise are pending.
