CFR 26-300.3-2013
Internal revenue. Part300:User fees. Section300.3:Offer to compromise fee.

Standard No.

CFR 26-300.3-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-300.3-2013

Scope

(a) Applicability. This section applies to the processing of offers to compromise tax liabilities pursuant to § 301.7122–1 of this chapter. Except as provided in this section, this fee applies to all offers to compromise accepted for processing.

CFR 26-300.3-2013 history

• 2013 CFR 26-300.3-2013 Internal revenue. Part300:User fees. Section300.3:Offer to compromise fee.