Treas. Reg. § 301.6331-3 Restrictions on levy while offers to compromise are pending.

eCFR as of 2026-10-19 · Interprets § 6331

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]