§7101 — Form of bonds
9 cases·2 followed·4 overruled·3 cited—22% support
Statute Text — 26 U.S.C. §7101
Whenever, pursuant to the provisions of this title (other than section 7485), or rules or regulations prescribed under authority of this title, a person is required to furnish a bond or security—
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.
The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §20.7101-1 Form of bonds
- Treas. Reg. §Treas. Reg. §25.7101-1 Form of bonds
- Treas. Reg. §Treas. Reg. §301.7101-1 Form of bond and security required
- Treas. Reg. §Treas. Reg. §301.7101-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.7101-1(b) Satisfactory surety—(1) Approved surety company or bonds or notes of the United States.
- Treas. Reg. §Treas. Reg. §301.7101-1(c) Bonds required by Internal Revenue Code of 1939.
- Treas. Reg. §Treas. Reg. §301.7101-1(d) Bonds required under subtitle E and chapter 75 of the Internal Revenue Code of 1954.
- Treas. Reg. §Treas. Reg. §301.7101-1(i) §301.7101-1(i)
- Treas. Reg. §Treas. Reg. §301.7101-1(v) He must file with the bond, and annually thereafter so long as the bond continues in effect, an affidavit as to the adequacy of his security, executed on the appropriate form furnished by the district director.
- Treas. Reg. §Treas. Reg. §53.7101-1 Form of bonds
9 Citing Cases
7101-7109 (2006), ifthe corporation was suspended under local law when it filed its claim and did not obtain a certificate ofrevivor until after the period oflimitations for filing the claim had expired. See Computer Prods. Int'l, Inc. v. United States, 26 Cl. Ct. 518 (1992). - 8 - [*8] jurisdiction and claims that were not barred by a statut