---
type: "LegalText"
title: "26 U.S.C. § 7124"
description: "Cross references"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "74"
chapter_name: "CLOSING AGREEMENTS AND COMPROMISES"
section: "7124"
citation: "26 U.S.C. § 7124"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7124"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "6f28ce186b487896fe301bfbf270d0515237c83d697b2e402c56eb9b3a0b1a8f"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "8b7d692e1f941c2188226ddaf87151e37c8d3a27150f48ff576254925d843086"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7124 - Cross references

## Text

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.

(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.)

## Notes

Editorial Notes

Amendments1998—Pub. L. 105–206 renumbered section 7123 of this title as this section. 1982—Subsec. (a). Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”. Subsec. (b). Pub. L. 97–258, § 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.