27 CFR § 5.223 - Compromise.

---
identifier: "/us/cfr/t27/s5.223"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 5.223 - Compromise."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "5.223"
section_name: "Compromise."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "5"
part_name: "LABELING AND ADVERTISING OF DISTILLED SPIRITS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5301, 7805, 27 U.S.C. 205 and 207."
regulatory_source: "T.D. TTB-176, 87 7579, Feb. 9, 2022, unless otherwise noted."
cfr_part: "5"
---


# 5.223 Compromise.

Pursuant to 27 U.S.C. 207, the appropriate TTB officer is authorized, with respect to any violation of 27 U.S.C. 205, to compromise the liability arising with respect to such violation upon payment of a sum not in excess of $500 for each offense, to be collected by the appropriate TTB officer and to be paid into the Treasury as miscellaneous receipts.