...fraud or malfeasance, or misrepresentation of a material fact — (1) The case shall not be reopened aa to the matters agreed upon or the agreement modified...be annulled, modified, set aside, or disregarded. § 301.7121-1 Closing agreements. (a) In general. The Commissioner may enter into a written agreement...

...final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation oí a material fact: (1) The case shall not be reopened...be annulled, modified, set aside, or disregarded. However, a closing agreement with respect to a taxable period ending subsequent to the date of the...

...Secretary (within such time as may be stated in such agreement, or later agreed to) such agreexnent shall be final and conclusive, and, except upon a...be annulled, modified, set aside, or disregarded. Sec 7123. Cross references. (a) Criminal penalties. For criminal penalties for concealment of property,...

...revenue tax for any taxable period. (b) FINALITY.— If such agreement is approved by the Secretary (within such time as may be stated in such agreement,...credit made in accordance therewith, shall not be (753) 761 where there is an agreement as to a specific matter affecting tax liability; a Form 906 closing...

...agreement which is approved within such time as may be stated in such agreement, or later agreed to, shall be final and conclusive, and, except upon a...be annulled, modified, set aside, or disregarded. However, a closing agreement with respect to a taxable period ending subsequent to the date of the...

...be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of material fact — (1) The case shall not be reopened...be annulled, modified, set aside, or disregarded. Statutory authority for closing agreements has existed since 1921. Revenue Act of 1921, ch. 136, tit....

...appeared. Effective 2-1-77. [Sec. 7121(b)] (b) FINALITY. — If such agreement is approved by the Secretary (within such time as may be stated in such agreement,...be annulled, modified, set aside, or disregarded. Amendments • 1976, Tax Reform Act of 1976 (PL 94-455) PL 94-455, §1906(b)(13)(A): Amended 1954 Code...

...for any taxable period". (b) Finality. If such agreement is approved by the Secretary or his delegate (within such time as may be stated in such agreement,...be annulled, modified, set aside, or disregarded. § 301.7121-1 Closing agreements. (a) In general. The Commissioner may enter into a written agreement...

...for any taxable period. (b) Finality. If such agreement is approved by the Secretary or his delegate (within such time as may be stated in such agreement,...be annulled, modified, set aside, or disregarded. § 301.7121-1 Closing agreements. (a) In general. The Commissioner may enter into a written agreement...

...any taxable period. (b) FINALITY.— If such agreement Is approved by the Secretary or his delegate (within such time as may be stated in such agreement,...be annulled, modified, set aside, or disregarded. §301.7121-1 CLOSING AGREEMENTS. — (a) In general. — The Commissioner may enter into a written...