# 27 C.F.R. § 70.415 (2026): Offers in compromise

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_415

## Section

- **Citation:** 27 C.F.R. § 70.415 (2026)
- **Heading:** Offers in compromise
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 70: PROCEDURE AND ADMINISTRATION / Subpart E: Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives / § 70.415: § 70.415   Offers in compromise.

## Text

Procedure in the case of offers in compromise of liabilities under 26 U.S.C. chapter 51 and of penalties for violation of the Federal Alcohol Administration Act, is set forth in §§ 70.482 through 70.484.
[T.D. ATF-301, 55 FR 47654, Nov. 14, 1990]

## Nearby sections

- [27 C.F.R. § 70.411 (2026) § 70.411   Imposition of taxes, qualification requirements, and regulations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_411.md)
- [27 C.F.R. § 70.412 (2026) § 70.412   Excise taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_412.md)
- [27 C.F.R. § 70.413 (2026) § 70.413   Claims.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_413.md)
- [27 C.F.R. § 70.414 (2026) § 70.414   Preparation and filing of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_414.md)
- [27 C.F.R. § 70.415 (2026) § 70.415   Offers in compromise.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_415.md)
- [27 C.F.R. § 70.416 (2026) § 70.416   Application for approval of interlocking directors and officers under section 8 of the Federal Alcohol Administration Act.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_416.md)
- [27 C.F.R. § 70.417 (2026) § 70.417   Rulings.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_417.md)
- [27 C.F.R. § 70.418 (2026) § 70.418   Conferences.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_418.md)
- [27 C.F.R. § 70.419 (2026) § 70.419   Representatives.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_419.md)
- [27 C.F.R. § 70.420 (2026) § 70.420   Forms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_420.md)
- [27 C.F.R. § 70.421 (2026) § 70.421   Alcohol dealer registration.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_421.md)
- [27 C.F.R. § 70.422 (2026) § 70.422   Registration of manufacturers of nonbeverage products.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_422.md)
- [27 C.F.R. § 70.431 (2026) § 70.431   Imposition of taxes; regulations.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_431.md)
- [27 C.F.R. § 70.432 (2026) § 70.432   Qualification and bonding requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_432.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P70_S70_415. Check the current official text before relying on it. Not legal advice.