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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6331-3>. Interprets 26 U.S.C. § 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]