48. Which statement is NOT correct regarding an offer in compromise submitted pursuant to 19 U.S.C. 1617?
A. The amount of the offer must be deposited with CBP in accordance with the provisions of 19 CFR 161.5.
B. An offer in compromise will be considered accepted only when the offeror is notified in writing.
C. An offer in compromise submitted pursuant to 19 U.S.C. 1617 must expressly state that it is being submitted in accordance with the provisions of that section.
D. The offer shall be limited to the criminal and civil liability of the proponent in the matter which is the subject of the Government’s claim.
E. 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.
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The Answer is: D
Citation: 19 CFR § 171.32, 19 CFR § 161.5
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