Title 26, Internal Revenue CodeRelease 119-102

§7124 Cross References

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 74 — CLOSING AGREEMENTS AND COMPROMISES › § 7124

Last updated Aug 21, 2026|Official source

Summary

Criminal penalties for hiding property, lying, or altering records tied to closing agreements are provided elsewhere.

Full Legal Text

Title 26, §7124

Internal Revenue Code, Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1998—Pub. L. 105–206 renumbered section 7123 of this title as this section. 1982—Subsec. (a). Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”. Subsec. (b). Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7124

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102