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INTERNAL REVENUE CODE OF 1954
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 oflFer of compromise, see section 7206. (b)
COMPROMISES A F T E R JUDGMENT.—
For compromises after judgment, see R. S. 3469 (31 U.S.C. 194).
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