# 27 CFR § 70.415: Offers in compromise

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.415

## Section

- **Citation:** 27 CFR § 70.415
- **Heading:** Offers in compromise
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart E—Procedural Rules Relating to Alcohol, Tobacco, Firearms, and Explosives > Provisions Relating to Distilled Spirits, Wines, and Beer

## 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 CFR § 70.411 § 70.411 Imposition of taxes, qualification requirements, and regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.411.md)
- [27 CFR § 70.412 § 70.412 Excise taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.412.md)
- [27 CFR § 70.413 § 70.413 Claims.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.413.md)
- [27 CFR § 70.414 § 70.414 Preparation and filing of claims.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.414.md)
- [27 CFR § 70.415 § 70.415 Offers in compromise.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.415.md)
- [27 CFR § 70.416 § 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/ecfr-27-70.416.md)
- [27 CFR § 70.417 § 70.417 Rulings.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.417.md)
- [27 CFR § 70.418 § 70.418 Conferences.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.418.md)
- [27 CFR § 70.419 § 70.419 Representatives.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.419.md)
- [27 CFR § 70.420 § 70.420 Forms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.420.md)
- [27 CFR § 70.421 § 70.421 Alcohol dealer registration.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.421.md)
- [27 CFR § 70.422 § 70.422 Registration of manufacturers of nonbeverage products.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.422.md)
- [27 CFR § 70.431 § 70.431 Imposition of taxes; regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.431.md)
- [27 CFR § 70.432 § 70.432 Qualification and bonding requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.432.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.415. Check the current official text before relying on it. Not legal advice.