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Last Updated: January 8, 2012

-STATUTE

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.

-SOURCE

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

-MISC1

AMENDMENTS                            
      1998 - Pub. L. 105-206 renumbered section 7123 of this title as
    this section.
      1982 - Subsec. (a). Pub. L. 97-258, Sec. 3(f)(12)(A), struck out
    heading "Criminal penalties".
      Subsec. (b). Pub. L. 97-258, Sec. 3(f)(12)(B), struck out subsec.
    (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194)
    relating to compromises after judgment.