Code of Federal Regulations · Section
§ 171.32 — Acceptance Of Offers In Compromise
19 C.F.R. § 171.32
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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.
Authorizing Statute
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Aiding unlawful importation19 U.S.C. § 1595a
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General rules for civil forfeiture proceedings18 U.S.C. § 983
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Illegal exportation of war materials22 U.S.C. § 401
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Civil penalties31 U.S.C. § 5321
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Rules and forms prescribed by Secretary19 U.S.C. § 66