GENERAL PROVISIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. CRIMES, OTHER OFFENSES, AND FORFEITURES
  6. Crimes
  7. GENERAL PROVISIONS

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Section
7201

Attempt to evade or defeat tax

Section
7202

Willful failure to collect or pay over tax

Section
7203

Willful failure to file return, supply information, or pay tax

Section
7204

Fraudulent statement or failure to make statement to employees

Section
7205

Fraudulent withholding exemption certificate or failure to supply information

Section
7206

Fraud and false statements

Section
7207

Fraudulent returns, statements, or other documents

Section
7208

Offenses relating to stamps

Section
7209

Unauthorized use or sale of stamps

Section
7210

Failure to obey summons

Section
7211

False statements to purchasers or lessees relating to tax

Section
7212

Attempts to interfere with administration of internal revenue laws

Section
7213

Unauthorized disclosure of information

Section
7213A

Unauthorized inspection of returns or return information

Section
7214

Offenses by officers and employees of the United States

Section
7215

Offenses with respect to collected taxes

Section
7216

Disclosure or use of information by preparers of returns

Section
7217

Prohibition on executive branch influence over taxpayer audits and other investigations