26 U.S.C. § 7103 — Cross references—Other provisions for

Page 3845 TITLE 26—INTERNAL REVENUE CODE § 7103 1996—Par. (3). Pub. L. 104–188, § 1702(b)(4)(A), sub- stituted ‘‘taxes on gasoline and diesel fuel’’ for ‘‘pro- duction or importation of gasoline’’. Pars. (4) to (6). Pub. L. 104–188, § 1702(b)(4)(B), redesig- nated pars. (5) and (6) as (4) and (5), respectively, and struck out former par. (4) which read as follows: ‘‘For provisions relating to registration in relation to the manufacture or production of lubricating oils, see sec- tion 4101.’’ 1976—Pub. L. 94–455 revised section generally, strik- ing out cross reference to section 4804(d) relating to registration in relation to manufacture of white phos- phorus matches and substituted reference to section 5861 for reference to section 5854 in cross reference cov- ering registration in connection with firearms. 1970—Subsecs. (a), (b). Pub. L. 91–513 struck out sub- secs. (a) and (b) which related to narcotic drugs and marihuana, respectively, and which had made reference to sections 4722 and 4753, respectively. 1965—Subsec. (d). Pub. L. 89–44 struck out subsec. (d) relating to manufacture of playing cards. 1958—Subsecs. (i), (j). Pub. L. 85–475, redesignated sub- sec. (j) as (i) and struck out former subsec. (i) which re- ferred to section 4273. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the pro- vision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effec- tive Date note under section 951 of Title 21, Food and Drugs. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 to take effect in a man- ner consistent with effective date of change of tax pro- vision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title. EFFECTIVE DATE OF 1958 AMENDMENT For effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title. SAVINGS PROVISION Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs. CHAPTER 73—BONDS Sec. 7101. Form of bonds. 7102. Single bond in lieu of multiple bonds. 7103. Cross references—Other provisions for bonds. § 7101. Form of bonds Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regula- tions prescribed under authority of this title, a person is required to furnish a bond or secu- rity— (1) General rule Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Sec- retary. (2) United States bonds and notes in lieu of surety bonds The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in sec- tion 9303 of title 31, United States Code. (Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 92–310, title II, § 230(b), June 6, 1972, 86 Stat. 209; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(11), Sept. 13, 1982, 96 Stat. 1065.) Editorial Notes AMENDMENTS 1982—Par. (2). Pub. L. 97–258 substituted ‘‘section 9303 of title 31, United States Code’’ for ‘‘6 U.S.C. 15’’. 1976—Par. (2). Pub. L. 94–455 struck out ‘‘or his dele- gate’’ after ‘‘Secretary’’. 1972—Pub. L. 92–310 struck out reference to section 6803(a)(1). § 7102. Single bond in lieu of multiple bonds In any case in which two or more bonds are re- quired or authorized, the Secretary may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized. (Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 7103. Cross references—Other provisions for bonds (a) Extensions of time (1) For bond where time to pay tax or deficiency has been extended, see section 6165. (2) For bond to stay collection of a jeopardy as- sessment, see section 6863. (3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485. (4) For a bond to stay collection of a penalty as- sessed under section 6672, see section 6672(b). (5) For bond in case of an election to postpone payment of estate tax where the value of a rever- sionary or remainder interest is included in the gross estate, see section 6165. (b) Release of lien or seized property (1) For the release of the lien provided for in sec- tion 6325 by furnishing the Secretary a bond, see section 6325(a)(2). (2) For bond to obtain release of perishable goods which have been seized under forfeiture pro- ceeding, see section 7324(3). (3) For bond to release perishable goods under levy, see section 6336. Page 3846 TITLE 26—INTERNAL REVENUE CODE § 7121 (4) For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3). (c) Miscellaneous (1) For bond as a condition precedent to the allow- ance of the credit for accrued foreign taxes, see sec- tion 905(c). (2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E. (Aug. 16, 1954, ch. 736, 68A Stat. 847; Pub. L. 89–44, title VIII, § 802(b)(3), June 21, 1965, 79 Stat. 159; Pub. L. 91–513, title III, § 1102(e), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 92–310, title II, § 230(c), June 6, 1972, 86 Stat. 209; Pub. L. 93–490, § 3(b)(7), Oct. 26, 1974, 88 Stat. 1467; Pub. L. 94–455, title XII, § 1204(c)(10), title XIX, § 1906(a)(40), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1699, 1830, 1834; Pub. L. 95–628, § 9(b)(2), Nov. 10, 1978, 92 Stat. 3633; Pub. L. 99–514, title XV, § 1566(c), Oct. 22, 1986, 100 Stat. 2763.) Editorial Notes AMENDMENTS 1986—Subsec. (b)(4). Pub. L. 99–514 substituted ‘‘$100,000’’ for ‘‘$1,000’’. 1978—Subsec. (a)(4). Pub. L. 95–628 added par. (4). 1976—Subsec. (a)(4). Pub. L. 94–455, § 1204(c)(10), struck out par. (4) which made reference to section 6851(e) as covering the furnishing of bond where a taxable years is closed by the Secretary or his delegate. Subsec. (b)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d). Pub. L. 94–455, § 1906(a)(40), struck out subsec. (d) which made cross references to provisions covering bonds required with respect to articles taxable under chapter B of chapter 37 processed for exportation without payment of tax, oleomargarine removed from the place of manufacture for exportation to a foreign country, and the manufacture of oleomargarine, proc- ess, renovated, or adulterated butter, and white phos- phorus matches. 1974—Subsec. (d)(3)(C). Pub. L. 93–490 struck out sub- par. (C) relating to manufacturers of filled cheese and which made reference to section 4833(c). 1972—Subsec. (e). Pub. L. 92–310 repealed subsec. (e) which contained cross references for personnel bonds. 1970—Subsec. (d)(3)(D). Pub. L. 91–513 struck out sub- par. (D) which related to the manufacturer of opium suitable for smoking and which made reference to sec- tion 4713(b). 1965—Subsec. (d)(3)(F). Pub. L. 89–44 struck out sub- par. (F) relating to producers and importers of gasoline and manufacturers and producers of lubricating oils. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–514 effective Oct. 22, 1986, see section 1566(e) of Pub. L. 99–514, set out as a note under section 7325 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–628 applicable with respect to penalties assessed more than 60 days after Nov. 10, 1978, see section 9(c) of Pub. L. 95–628, set out as a note under section 6672 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1204(c)(10) of Pub. L. 94–455 ap- plicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under sec- tion 6851 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–490 applicable to filled cheese manufactured, imported, or sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93–490, set out as an Ef- fective Date of Repeal note under section 4831 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–513 effective on first day of seventh calendar month that begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91–513, set out as an Effec- tive Date note under section 951 of Title 21, Food and Drugs. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 applicable with respect to articles sold on or after July 1, 1965, see section 802(d)(1) of Pub. L. 89–44, set out as a note under section 4082 of this title. SAVINGS PROVISION Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under section 171 of Title 21, Food and Drugs. CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES Sec. 7121. Closing agreements. 7122. Compromises. 7123. Appeals dispute resolution procedures. 7124. Cross references. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3465(a)(2), July 22, 1998, 112 Stat. 768, added items 7123 and 7124 and struck out former item 7123 ‘‘Cross references’’. § 7121. Closing agreements (a) Authorization The Secretary is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any in- ternal revenue tax for any taxable period. (b) Finality If such agreement is approved by the Sec- retary (within such time as may be stated in such agreement, or later agreed to) such agree- ment shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or mis- representation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modi- fied by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or dis- regarded. (Aug. 16, 1954, ch. 736, 68A Stat. 849; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’.