Treasury Regulations · 26 CFR
§ 301.6331-3. Restrictions on levy while offers to compromise are pending.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6331
Cite as 26 CFR § 301.6331-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 18, 2002 by T.D. 9027
- Issued under
- 26 U.S.C. § 6331
- Length
- 27 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
Cross-reference. For provisions relating to the making of levies while an offer to compromise is pending, see § 301.7122-1.
[T.D. 9027, 67 FR 77417, Dec. 18, 2002]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9027 (67 FR 77417)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR7d22b80601049d0 Seizure of Property for Collection of Taxes
Nearby sections
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6331-1 Levy and distraint.
- § 301.6331-2 Procedures and restrictions on levies.
- § 301.6331-3 Restrictions on levy while offers to compromise are pending.
- § 301.6331-4 Restrictions on levy while installment agreements are pending or in effect.
- § 301.6332-1 Surrender of property subject to levy.
- § 301.6332-2 Surrender of property subject to levy in the case of life insurance and endowment contracts.
- § 301.6332-3 The 21-day holding period applicable to property held by banks.