26 U.S.C. § 6165
Bonds where time to pay tax or deficiency has been extended
In the event the Secretary grants any extension of time within which to pay any tax or any deficiency therein, the Secretary may require the taxpayer to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2023–2023 · leading case: United States v. James D. Paulson, 68 F.4th 528 (9th Cir. 2023).
United States v. James D. Paulson, 68 F.4th 528 (9th Cir. 2023). “Addressing this issue, the tax code provides the government with various options to protect its interests beyond the ten-year § 6324(a)(1) period, including the option to require a surety bond pursuant to 26 U.S.C. § 6165 , see 26 U.S.C. § 6166 (k)(1), and the option to require…”
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