[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: 19CFR172.33]

[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. 172.33  Acceptance of offers in compromise.

    An offer in compromise will be considered accepted only when the 
offeror is so notified in writing. As a condition to accepting an offer 
in compromise, the offeror may be required to enter into any collateral 
agreement or to post any security which is deemed necessary for the 
protection of the interest of the United States.