26 U.S.C. § 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) General ruleSuch 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) United States bonds and notes in lieu of surety bondsThe 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.