26 CFR § 301.7803-1 - Security bonds covering personnel of the Internal Revenue Service.

---
identifier: "/us/cfr/t26/s301.7803-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7803-1 - Security bonds covering personnel of the Internal Revenue Service."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7803-1"
section_name: "Security bonds covering personnel of the Internal Revenue Service."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.

For regulations relating to the procurement of security bonds covering designated personnel of the Internal Revenue Service between January 1, 1956, and June 6, 1972, see 31 CFR part 226.

(Sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805))

[T.D. 7239, 37 FR 28628, Dec. 28, 1972]