[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6331-3]

[Page 284]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
               Seizure of Property for Collection of Taxes
 
Sec. 301.6331-3  Restrictions on levy while offers to compromise are pending.

    Cross-reference. For provisions relating to the making of levies 
while an offer to compromise is pending, see Sec. 301.7122-1.

[T.D. 9027, 67 FR 77417, Dec. 18, 2002]