Treasury Regulations · 26 CFR
§ 301.7122-0. Table of contents.
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. § 7122
Cite as 26 CFR § 301.7122-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 23, 2002 by T.D. 9007
- Issued under
- 26 U.S.C. § 7122
- Length
- 94 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
This section lists the major captions that appear in the regulations under § 301.7122-1.
(a) In general.
(b) Grounds for compromise.
(c) Special rules for the evaluation of offers to compromise.
(d) Procedures for submission and consideration of offers.
(e) Acceptance of an offer to compromise a tax liability.
(f) Rejection of an offer to compromise.
(g) Effect of offer to compromise on collection activity.
(h) Deposits.
(i) Statute of limitations.
(j) Inspection with respect to accepted offers to compromise.
(k) Effective date.
[T.D. 9007, 67 FR 48029, July 23, 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. 9007 (67 FR 48029)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR028457d7fc33c82 Closing Agreements and Compromises
Nearby sections
- § 301.7121-1 Closing agreements.
- § 301.7122-0 Table of contents.
- § 301.7122-1 Compromises.