# Compromise of Tax Liabilities
> **IRS** · Final regulations and removal of temporary regulations. · Published 2002-07-23 · Effective 2002-07-18 · 67 FR 48025
## Document
- **Document number:** 02-18454
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 48025
- **CFR reference:** 26 CFR 301
- **Publication date:** 2002-07-23
- **Effective date:** 2002-07-18
- **Treasury docket:** TD 9007
## Abstract

This document contains final regulations relating to the compromise of internal revenue taxes. The regulations adopt the rules of the temporary regulations and reflect changes to the law made by the Internal Revenue Service Restructuring and Reform Act of 1998 and the Taxpayer Bill of Rights II.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/23/02-18454/compromise-of-tax-liabilities)
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