[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR172.32]

[Page 315]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 172--CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS--Table of Contents
 
                     Subpart D--Offers in Compromise
 
Sec. 172.32  Authority to accept offers.

    The authority to accept offers in compromise, subject to the 
recommendation of the General Counsel of the Treasury or his delegee, 
resides with the official having authority to decide a petition for 
relief, except that authority to accept offers in compromise submitted 
with regard to penalties secured by a bond or claims for liquidated 
damages which are the subject of a letter to show cause issued to a 
surety in anticipation of possible action involving nonacceptance of 
bonds authorized under the provisions of part 113 of this chapter will 
reside with the designated Headquarters official who issued the show 
cause letter.