[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR171.32]



[Page 289]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 171_FINES, PENALTIES, AND FORFEITURES--Table of Contents

 

                     Subpart D_Offers in Compromise

 

Sec.  171.32  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.



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