26 USC § 6165 - Bonds where time to pay tax or deficiency has been extended

---
identifier: "/us/usc/t26/s6165"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6165 - Bonds where time to pay tax or deficiency has been extended"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6165"
section_name: "Bonds where time to pay tax or deficiency has been extended"
chapter_number: 62
chapter_name: "TIME AND PLACE FOR PAYING TAX"
subchapter_number: "B"
subchapter_name: "Extensions of Time for Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.