§ 7124.
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].)