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.
26 U.S.C. § 7124
AMENDMENTS1998- Pub. L. 105-206 renumbered sectionof 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.