Title 26, Internal Revenue CodeRelease 119-102
§6165 Bonds Where Time to Pay Tax or Deficiency Has Been Extended
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 62 — TIME AND PLACE FOR PAYING TAX › Subchapter B — Extensions of Time for Payment › § 6165
Summary
When the Secretary gives a taxpayer more time to pay a tax or any extra tax owed, the Secretary can require the taxpayer to give a bond. The bond can be for up to twice the amount being deferred and must guarantee payment under the extension's terms.
Full Legal Text
Title 26, §6165
Internal Revenue Code, Source: USLM XML via OLRC
In the event the Secretary grants any extension of time within which to pay any tax or any deficiency therein, the Secretary may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6165
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102