26 C.F.R. § 1.6165-1   Bonds where time to pay the tax or deficiency has been extended.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Extensions of Time for Payment

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§ 1.6165-1   Bonds where time to pay the tax or deficiency has been extended.

The district director, including the Director of International Operations, may, as a condition to the granting of an extension of time within which to pay any tax or any deficiency therein, require the taxpayer to furnish a bond in an amount not exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be furnished in accordance with the provisions contained in section 7101 and the regulations in part 301 of this chapter (Regulations on Procedure and Administration).

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