26 USC App Rule 192: Bond to Stay Assessment and Collection
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26 USC App Rule 192: Bond to Stay Assessment and Collection
From Title 26-AppendixTITLE XIX.-APPEALS

Rule 192. Bond to Stay Assessment and Collection

The filing of a notice of appeal does not stay assessment or collection of a deficiency redetermined by the Court unless, on or before the filing of the notice of appeal, a bond is filed with the Court in accordance with Code Section 7485.