---
kind: "section"
citation: "26 U.S.C. § 6165"
title: "26"
title_heading: "Internal Revenue Code"
number: "6165"
heading: "Bonds where time to pay tax or deficiency has been extended"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6165"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 62 — Time and Place for Paying Tax"
  - "Subchapter B — Extensions of Time for Payment"
---

# §6165. Bonds where time to pay tax or deficiency has been extended


In the event the [Secretary](/usc/26/7701.md?p=a-11-B) grants any extension of time within which to pay any tax or any [deficiency](/usc/26/6211.md?p=a) therein, the [Secretary](/usc/26/7701.md?p=a-11-B) may require the [taxpayer](/usc/26/7701.md?p=a-14) to furnish a bond in such amount (not exceeding double the amount with respect to which the extension is granted) conditioned upon the payment of the amount extended in accordance with the terms of such extension.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 766; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.