Amended 1982, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 renumbered section 7123 of this title as this section.
- 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”.
- 1982 Pub. L. 97-258 Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.
For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.