19 CFR 171.32 : Customs Duties (§ 0.1 To Parts 400-599) — (§ 141.0 To Parts 193-199) — U.S. Customs And Border Protection, Department Of Homeland Security; Department Of The Treasury (Continued) (§ 141.0 To Parts 193-199) — Fines, Penalties, And Forfeitures (§ 171.0 To Appendix D To Part 171) — Offers In Compromise (§ 171.31 And § 171.32) — Acceptance of offers in compromise.

4 Aug 2016

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.

19 CFR 171.32