eement, see section 5 of Revenue Procedure 2000-35. Revenue Procedure 2000-35 is in Cumulative Bulletin 2000-2, or it can be found on page 211 of Internal Revenue Bulletin 2000.35 at www.irs. gov/publirs-irbsrirb00-35.pdf. There are four major types of security ac- ceptable to the IRS. They are: • Bond with surety or guarant