26 USC Subtitle F, CHAPTER 75, Subchapter A, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURESSubchapter A-CrimesPART I-GENERAL PROVISIONS

Jump To: Amendments

PART I-GENERAL PROVISIONS

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.

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.

Repealed.]

Amendments

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.

Chapter Referred to in Other Sections

This chapter is referred to in sections 6420, 6421, 6427, 7851 of this title; title 48 sections 1421i, 1612.