27 C.F.R. § 70.449 Offers in compromise.
Title 27 - Alcohol, Tobacco Products and Firearms
The procedures in the case of offers in compromise of liabilities under 26 U.S.C. 4181 and chapter 53 are set forth in §§70.482 and 70.484. [T.D. ATF–331, 57 FR 40329, Sept. 3, 1992]
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 Firearms, Shells and Cartridges, and Explosives
§ 70.449 Offers in compromise.