U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 74— CLOSING AGREEMENTS AND COMPROMISES

26 U.S.C. § 7121

Closing agreements

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(a) Authorization

The Secretary is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period.

(b) FinalityIf such agreement is approved by the Secretary (within such time as may be stated in such agreement, or later agreed to) such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact—(1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee, or agent of the United States, and(2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.(Aug. 16, 1954, ch. 736, 68A Stat. 849; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Notes of Decisions
Cited in 100 cases (10 in the last 5 years), 1958–2026 · leading case: Nat'l Ass'n of Home Builders v. Defenders of Wildlife, 551 U.S. 644 (2007).
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Nat'l Ass'n of Home Builders v. Defenders of Wildlife, 551 U.S. 644 (2007). · cites it 2× “§ 1536 (a)(2), really covers every possible agency action even of totally unrelated agencies—such as, say, a discretionary determination by the Internal Revenue Service whether to prosecute or settle a particular tax liability, see 26 U.S.C. § 7121 . At the same time I add one…”
Jewell v. United States, 548 F.3d 1168 (8th Cir. 2008). · cites it 6× “The closing agreement contains a finality provision in accordance with 26 U.S.C. § 7121 , which provides that the agreement is "final and conclusive" except that "the matter .”
United States v. Harry v. Mohney, 949 F.2d 1397 (6th Cir. 1992). · cites it 3× “Motion to Dismiss Based on Closing Agreement Mohney brought a motion to dismiss based on a closing agreement which he entered into with the government pursuant to 26 U.S.C. § 7121 . The district court denied the motion to dismiss because section 7122, not section 7121, covers…”
Joseph M. McKenney v. United States, 973 F.3d 1291 (11th Cir. 2020). · cites it 2× “This amount represents the difference between the sum the McKennys paid to settle the IRS audit determinations and the amount they received from Grant Thornton to settle the malpractice suit.”
John T. Kennedy v. United States of Am., Third Party v. Harold C. Gatewood, Third Party, 965 F.2d 413 (3rd Cir. 1992). · cites it 2× “Settlements of tax disputes with the IRS are governed by the provisions of 26 U.S.C. § 7121 and 26 U.S.C. § 7122 , which pertain to closing agreements and compromises respectively.”
Miller v. Internal Revenue Serv. (In Re Miller), 174 B.R. 791 (9th Cir. BAP 1994). · cites it 4× “[2] Miller timely filed his notice of appeal. II. ISSUES A. Whether the TMP had the authority to sign the consent to extend the assessment period on behalf of Miller.”
Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United States, 914 F.2d 499 (4th Cir. 1990). · cites it 2× “It argues, however, that it should be allowed to retain these amounts because of the language of 26 U.S.C. § 7121 , which makes closing agreements binding on both parties.”
Emery Ellinger, III v. United States, 470 F.3d 1325 (11th Cir. 2006). · cites it 2× “” 26 U.S.C. § 7121 (a). Such agreements are deemed to be “final and conclusive,” and “shall not be reopened as to the matters agreed upon.”
Adamowicz v. United States, 101 Fed. Cl. 485 (Fed. Cl. 2011). · cites it 6× “Actual Authority to Contract Defendant argues that the government employees associated with the alleged agreement lacked actual authority to bind the United States because 26 U.S.C. §§ 7121 and 7122 and their accompanying regulations provide the exclusive means of settling tax…”
Arthur E. Hempel, Jr., Rosemary S. Hempel v. United States, 14 F.3d 572 (11th Cir. 1994). · cites it 3× “26 U.S.C. § 7121 (b). . R. 1-20, Gov’t exh.”
In the Matter of Avildsen Tools & Mach. Inc., a Delaware Corp., Debtor-Appellant. Edward B. Avildsen & Morton Balon v. United States, 794 F.2d 1248 (7th Cir. 1986). · cites it 2× “26 U.S.C. § 7121 , 7122. 9 In this case, the corporation owed the government approximately $170,000 in delinquent, pre-bankruptcy petition taxes consisting of $107,000 in delinquent trust fund taxes and $63,000 in non-trust fund taxes (employer FICA taxes) and penalties.”
Comptroller of the Treasury v. Colonial Farm Credit, ACA, 918 A.2d 514 (Md. Ct. Spec. App. 2007). · cites it 5× “Closing Agreements There are two methods by which a taxpayer may enter into a binding agreement with the IRS on a disputed issue: (1) a closing agreement under 26 U.S.C.A. § 7121 , or (2) a compromise under 26 U.”
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— 26 U.S.C. § 7121(a) — 2 cases
In Re Guyana Dev. Corp., 168 B.R. 892 (Bankr. S.D. Tex. 1994).
Kercheval v. United States (4th Cir. 1999).
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