26 U.S.C. § 7201
Attempt to evade or defeat tax
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
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Cited by 13
- 26 CFR § 1.6038D-8 — Penalties for failure to disclose.
- 26 CFR § 20.6061-1 — Signing of returns and other documents.
- 26 CFR § 25.6061-1 — Signing of returns and other documents.
- 26 CFR § 301.6020-1 — Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- 26 CFR § 301.6361-1 — Collection and administration of qualified taxes.
- 26 CFR § 48.4061(a)-1 — Imposition of tax; exclusion for light-duty trucks, etc.
- 26 CFR § 48.6416(b)(2)-3 — Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- 26 CFR § 48.6416(b)(2)-4 — Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- 26 CFR § 53.6061-1 — Signing of returns and other documents.
- 26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
- 26 U.S.C. § 6420 — Gasoline used on farms
- 26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
Nearby sections (25 sections)
- 6904 · Prohibition of injunctions
- 6905 · Discharge of executor from personal liability for decedent’s…
- 7001 · Collection of foreign items
- 7011 · Registration—persons paying a special tax
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 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…
- 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…
- 7213 · Unauthorized disclosure of information