Regulations last checked for updates: Feb 16, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 301Subpart 0 - Seizure of Property for Collection of Taxes
View all text of Subpart 0 [§ 301.6330-1 - § 301.6365-2]
§ 301.6331-3 - Restrictions on levy while offers to compromise are pending.

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]
authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.6331-3
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