Title 26, Internal Revenue CodeRelease 119-110
§7101 Form of Bonds
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 73 — BONDS › § 7101
Summary
When someone must give a bond or other security under this title or under rules made from it (except under section 7485), the bond must follow the form and have the guarantors that the Secretary’s rules set. Instead of a surety bond, the person may deposit United States bonds or notes as allowed by section 9303 of title 31, United States Code.
Full Legal Text
Title 26, §7101
Internal Revenue Code, Source: USLM XML via OLRC
Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
(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 Secretary.
(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 section 9303 of title 31, United States Code.
Legislative History
Notes & Related Subsidiaries
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 delegate” after “Secretary”. 1972—Pub. L. 92–310 struck out reference to section 6803(a)(1).
Reference
Citations & Metadata
Citation
26 U.S.C. § 7101
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110