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26 U.S.C. § 6165

Title 26 Chapter 62 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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.

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