{"data":{"id":"us/26-u.s.c.-7124","jurisdiction":"us","citation":"26 U.S.C. § 7124","heading":"Cross references","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"822430395b7e47ee56d2a83dac3d0250f26499b0fe81c5594f4834779e369bea","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7123","next":"us/26-u.s.c.-7201"},"notice":"GroundRules: Original legal text. Not legal advice."}