Implements § 6331Open in workspace
Reg. § 301.6331-3 Restrictions on levy while offers to compromise are pending.
26 CFR § 301.6331-3eCFR, current through 2026-07-14
Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see .
[T.D. 9027, 67 FR 77417, Dec. 18, 2002]
Source: decipher.legal/cfr/26/301.6331-3 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14