other · IRS · Rule · Published 2003-08-15 · 68 FR 48785
Document
Document number
03-20933
Federal Register citation
68 FR 48785
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-08-15
Treasury docket
TD 9086
Abstract
This document contains amendments to the regulations relating to user fees to provide for the imposition of user fees for the processing of offers to compromise. The charging of user fees implements the Independent Offices Appropriations Act.