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. 73668A Stat. 850Pub. L. 97–258, § 3(f)(12)96 Stat. 1065Pub. L. 105–206, title III, § 3465(a)(1)112 Stat. 767(, , § 7123; , , ; renumbered § 7124, , , .)
Editorial Notes
Amendments
Pub. L. 105–206section 7123 of this title1998— renumbered as this section.
Pub. L. 97–258, § 3(f)(12)(A)1982—Subsec. (a). , struck out heading “Criminal penalties”.
Pub. L. 97–258, § 3(f)(12)(B)31 U.S.C. 194Subsec. (b). , struck out subsec. (b) which set forth cross reference to R.S. 3469 () relating to compromises after judgment.