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Subchapter B—Registration
Sec. 7011. Registration--persons paying a special tax.

Sec. 7012. Cross references.
SEC. 7011. REGISTRATION-PERSONS PAYING A SPECIAL TAX.

(a) REQUIREMENT. -Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary or his delegate his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so registered.

(b) REGISTRATION IN CASE OF DEATH OR CHANGE OF LOCATION.Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary or his delegate in accordance with regulations prescribed by the Secretary or his delegate. SEC. 7012. CROSS REFERENCES.

(a) Narcotic Drugs.—For provisions relating to registration in relation to narcotic drugs, see section 4722.

(b) Marihuana.–For provisions relating to registration in relation to marihuana, see section 4753.

(c) Firearms.-For provisions relating to registration in connection with firearms, see sections 5802, 5841, and 5854.

(d) For provisions relating to registration in relation to the manufacture of playing cards, see section 4455.

(e) For provisions relating to registration in relation to the manu. facture of white phosphorus matches, see section 4804 (d).

(f) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412.

(g) For provisions relating to registration in relation to the production or importation of gasoline, see section 4101.

(h) For provisions relating to registration in relation to the manufacture or production of lubricating oils, see section 4101. (i) Penalty.

(1) For penalty for failure to register, see section 7272.

(2) For other penalties for failure to register with respect to wagering, see section 7262.

CHAPTER 73-BONDS

Sec. 7101. Form of bonds.
Sec. 7102. Single bond in lieu of multiple bonds.
Sec. 7103. Cross references—other provisions for bonds.

SEC. 7101. FORM OF BONDS.

Whenever, pursuant to the provisions of this title (other than sections 7485 and 6803 (a) (1)), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security

(1) GENERAL RULE.-Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary or his delegate.

(2) UNITED STATES BONDS AND NOTES IN LIEU OF SURETY BONDS. The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in

6 U.S. C. 15. SEC. 7102. SINGLE BOND IN LIEU OF MULTIPLE BONDS.

In any case in which two or more bonds are required or authorized, the Secretary or his delegate may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized. SEC. 7103. CROSS REFERENCES-OTHER PROVISIONS FOR BONDS. (a) EXTENSIONS OF TIME.

(1) For bond where time to pay tax or deficiency has been extended, see section 6165.

(2) For bond to stay collection of a jeopardy assessment, see section 6863.

(3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.

(4) For furnishing of bond where taxable year is closed by the Secretary or his delegate, see section 6851 (e).

(5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in

the gross estate, see section 6165. (b) RELEASE OF LIEN OR SEIZED PROPERTY.

(1) For the release of the lien provided for in section 6325 by furnish. ing the Secretary or his delegate a bond, see section 6325 (a) (2).

(2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324 (3).

(3) For bond to release perishable goods under levy, see section 6336.

(4) For bond executed by claimant of seized goods valued at $1000 or

less, see section 7325 (3). (c) MISCELLANEOUS.

(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905 (c).

(2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E,

(d) BONDS REQUIRED WITH RESPECT TO CERTAIN PRODUCTS.

(1) For bond in case of articles taxable under subchapter B of chap. ter 37 processed for exportation without payment of the tax provided therein, see section 4513 (c).

(2) For bond in case of oleomargarine removed from the place of manufacture for exportation to a foreign country, see section 4593 (b). (3) For requirement of bonds with respect to certain industries see (A) section 4596 relating to a manufacturer of oleomargarine;

(B) section 4814 (c) relating to a manufacturer of process or renovated butter or adulterated butter;

(C) section 4833 (c) relating to a manufacturer of filled cheese;

(D) section 4713 (b) relating to a manufacturer of opium suitable for smoking purposes;

(E) section 4804 (c) relating to a manufacturer of white phosphorus matches;

(F) section 4101 relating to a producer or importer of gasoline or a manufacturer or producer of lubricating oils subject to tax under

chapter 32. (e) PERSONNEL BONDS.

(1) For bonds of internal revenue rsonnel to insure faithful per. formance of duties, see section 7803 (c).

(2) For jurisdiction of United States district courts, concurrently with the courts of the several States, in an action on the official bond of any internal revenue officer or employee, see section 7402 (d).

(3) For bonds of postmasters to whom stamps have been furnished under section 6802 (1), see section 6803 (a) (1).

(4) For bonds in cases coming within the provisions of section 6802 (2) or (3), relating to stamps furnished a designated depositary of the United States or State agent, see section 6803 (b) (1).

CHAPTER 74—CLOSING AGREEMENTS AND

COMPROMISES

Sec. 7121. Closing agreements.
Sec. 7122. Compromises.
Sec. 7123. Cross references.

SEC. 7121. CLOSING AGREEMENTS.

(a) AUTHORIZATION.—The Secretary or his delegate is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period.

(b) FINALITY.-If such agreement is approved by the Secretary or his delegate (within such time as may be stated in such agreement, or later agreed to such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact

(1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee, or agent of the United States, and

(2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled,

modified, set aside, or disregarded. SEC. 7122. COMPROMISES.

(a) AUTHORIZATION.- The Secretary or his delegate may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Attorney General or his delegate may, compromise any such case after reference to the Department of Justice for prosecution or defense.

(b) RECORD.-Whenever a compromise is made by the Secretary or his delegate in any case, there shall be placed on file in the office of the Secretary or his delegate the opinion of the General Counsel for the Department of the Treasury or his delegate, with his reasons therefor, with a statement of

(1) The amount of tax assessed,

(2) The amount of interest, additional amount, addition to the tax, or assessable penalty, imposed by law on the person against whom the tax is assessed, and

(3) The amount actually paid in accordance with the terms of the compromise. Notwithstanding the foregoing provisions of this subsection, no such opinion shall be required with respect to the compromise of any civil case in which the unpaid amount of tax assessed (including any interest, additional amount, addition to the tax, or assessable penalty) is less than $500.

SEC. 7123. CROSS REFERENCES. (a) CRIMINAL PENALTIES.

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. (b) COMPROMISES AFTER JUDGMENT.

For compromises after judgment, see R, S. 3469 (31 U. S. C. 194).

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