26 U.S.C. § 7124
Cross references
For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.
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Nearby sections (25 sections)
- 6903 · Notice of fiduciary relationship
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent’s…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 7201 · Attempt to evade or defeat tax
- 7202 · Willful failure to collect or pay over tax
- 7203 · Willful failure to file return, supply information, or pay tax
- 7204 · Fraudulent statement or failure to make statement to employees
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements
- 7207 · Fraudulent returns, statements, or other documents
- 7208 · Offenses relating to stamps
- 7209 · Unauthorized use or sale of stamps
- 7210 · Failure to obey summons
- 7211 · False statements to purchasers or lessees relating to tax
- 7212 · Attempts to interfere with administration of internal revenue…