26 USC § 7124 - Cross references

---
identifier: "/us/usc/t26/s7124"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7124 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7124"
section_name: "Cross references"
chapter_number: 74
chapter_name: "CLOSING AGREEMENTS AND COMPROMISES"
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. 850, § 7123; Pub. L. 97–258, § 3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered § 7124, Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 767.)"
---


# § 7124. Cross references

For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 850, § 7123; Pub. L. 97–258, § 3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered § 7124, Pub. L. 105–206, title III, § 3465(a)(1), July 22, 1998, 112 Stat. 767.)

## Editorial Notes

### Amendments

1998— renumbered  as this section.

1982—Subsec. (a). , struck out heading “Criminal penalties”.

Subsec. (b). , struck out subsec. (b) which set forth cross reference to R.S. 3469 () relating to compromises after judgment.