US Code - Part I: General provisions

Search US Code - Part I: General provisions

  • 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
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Penalties applicable to certain taxes

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