27 C.F.R. § 70.415 Offers in compromise.
Title 27 - Alcohol, Tobacco Products and Firearms
Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 51 and of penalties for violation of the Federal Alcohol Administration Act, is set forth in §§70.482 through 70.484. [T.D. ATF–301, 55 FR 47654, Nov. 14, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 70—PROCEDURE AND ADMINISTRATION
Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives
Provisions Relating to Distilled Spirits, Wines, and Beer
§ 70.415 Offers in compromise.