# User Fees for Processing Offers To Compromise
> **IRS** · Final regulations. · Published 2003-08-15 · 68 FR 48785
## Document
- **Document number:** 03-20933
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 48785
- **CFR reference:** 26 CFR 300
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/08/15/03-20933/user-fees-for-processing-offers-to-compromise)
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