2019 April No.18 – Fines and Penalties


Which is the correct section of the CFR that relates to Offers in Compromise?

A. Title 19 C.F.R. § 143.21

B. Title 19 C.F.R. § 152.2

C. Title 19 C.F.R. § 152.13

D. Title 19 C.F.R. § 172.31

E. Title 19 C.F.R. § 181.12

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The Answer is: D

Citation: 19CFR172.31

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