§7121. Closing agreements — Inbound Citations

Citations to 26 U.S.C. § 7121 as a whole

• 26 U.S.C. § 547(c)(2)

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  (2) a closing agreement made under section 7121; or
• 26 U.S.C. § 860(e)(2)

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  (2) a closing agreement made under section 7121;
• 26 U.S.C. § 1313(a)(2)

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  (2) a closing agreement made under section 7121;
• 26 U.S.C. § 6013(b)(2)(D)

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  (D) after either spouse has entered into a closing agreement under section 7121 with respect to such taxable year, or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122.
• 26 U.S.C. § 6015(g)(1)

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  (1) Except as provided in paragraphs (2) and (3), notwithstanding any other law or rule of law (other than section 6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or made to the extent attributable to the application of this section.
• 26 U.S.C. § 6103(b)(2)(D)

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  (D) any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,
• 26 U.S.C. § 7123(b)(1)(B)

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  (B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
• 26 U.S.C. § 7123(b)(2)(B)

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  (B) unsuccessful attempts to enter into a closing agreement under section 7121 or a compromise under section 7122.
• 26 U.S.C. § 7206(5)

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  (5) In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—

  (A) Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

  (B) Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;