26 U.S.C. § 7101
§ 7101. Form of bonds
Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
- (1) Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.
- (2) The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31 , United States Code.
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