26 U.S.C. § 7101 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7101. Form of bonds

(1) General rule.--Such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Secretary.

(2) United States bonds and notes in lieu of surety bonds.--The person required to furnish such bond or security may, in lieu thereof, deposit bonds or notes of the United States as provided in section 9303 of title 31, United States Code.