26 U.S.C. § 7102
Single bond in lieu of multiple bonds
In any case in which two or more bonds are required or authorized, the Secretary may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized.
Notes of Decisions
Cited in 1
case, 1986–1986 · leading case: United States v. Donald F. Ferris, 807 F.2d 269 (1st Cir. 1986).
United States v. Donald F. Ferris, 807 F.2d 269 (1st Cir. 1986). “§ 6531 1 started to run on an indictment dated January 22, 1985, charging attempted evasion of taxes due for the calendar year 1977 in violation of 26 U.S.C. § 7102 . 2 *270 A two-count indictment was returned against defendant charging evasion of taxes for the calendar years…”
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