Fraudulent return.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice
  5. Firearms and Ammunition
  6. Machine Guns, Destructive Devices, and Certain Other Firearms
  7. Special (Occupational) Taxes
  8. Penalties and Interest
  9. Fraudulent return.

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§ 479.51 Fraudulent return.

If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, I.R.C.).


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