PART I—GENERAL PROVISIONS — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 7201. | Attempt to evade or defeat tax. | |
| 7202. | Willful failure to collect or pay over tax. | |
| 7203. | Willful failure to file return, supply information, or pay tax. | |
| 7204. | Fraudulent statement or failure to make statement to employees. | |
| 7205. | Fraudulent withholding exemption certificate or failure to supply information. | |
| 7206. | Fraud and false statements. | |
| 7207. | Fraudulent returns, statements, or other documents. | |
| 7208. | Offenses relating to stamps. | |
| 7209. | Unauthorized use or sale of stamps. | |
| 7210. | Failure to obey summons. | |
| 7211. | False statements to purchasers or lessees relating to tax. | |
| 7212. | Attempts to interfere with administration of internal revenue laws. | |
| 7213. | Unauthorized disclosure of information. | |
| 7213A. | Unauthorized inspection of returns or return information. | |
| 7214. | Offenses by officers and employees of the United States. | |
| 7215. | Offenses with respect to collected taxes. | |
| 7216. | Disclosure or use of information by preparers of returns. | |
| 7217. | Prohibition on executive branch influence over taxpayer audits and other investigations. |
Editorial Notes
Amendments
1998—Pub. L. 105–206, title I, § 1105(b), July 22, 1998, 112 Stat. 711, added item 7217.
1997—Pub. L. 105–35, § 2(b)(2), Aug. 5, 1997, 111 Stat. 1105, added item 7213A.
1982—Pub. L. 97–248, title III, § 357(b)(2), Sept. 3, 1982, 96 Stat. 646, struck out item 7217 “Civil damages for unauthorized disclosure of returns and return information”.
1976—Pub. L. 94–455, title XII, § 1202(e)(2), Oct. 4, 1976, 90 Stat. 1687, added item 7217.
1971—Pub. L. 92–178, title III, § 316(b), Dec. 10, 1971, 85 Stat. 529, added item 7216.
1958—Pub. L. 85–321, § 3(b), Feb. 11, 1958, 72 Stat. 6, added item 7215.