Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 850; Sept. 13, 1982, Pub. L. 97-258, 3(f)(12), 96 Stat. 1065; redesignated by Pub. L. 105-206, title III, Sec. 3465(a)(1), July 22, 1998, 112 Stat 685.)
Background Notes
Amendments
1998--Pub. L. 105-206, Sec. 3465(a)(1) redesignated section 7123 as section 7124 [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.
Pub. L. 97-248, title III, 357(b)(2), Sept. 3, 1982, 96 Stat. 646, struck out item 7217 “Civil damages for unauthorized disclosure of returns and return information”.
1976--Pub. L. 94-455, title XII, 1202(e)(2), Oct. 4, 1976, 90 Stat. 1687, added item 7217.
1971--Pub. L. 92-178, title III, 316(b), Dec. 10, 1971, 85 Stat. 529, added item 7216.
1958--Pub. L. 85-321, 3(b), Feb. 11, 1958, 72 Stat. 6, added item 7215.
Chapter Referred to in Other Sections
This chapter is referred to in sections 6420, 6421, 6427, 7851 of this title; title 48 sections 1421i, 1612.