26 U.S.C. § 7203
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.
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Cited by 30
- 26 CFR § 1.351-1 — Transfer to corporation controlled by transferor.
- 26 CFR § 1.6033-1 — Returns by exempt organizations; taxable years beginning before January 1, 1970.
- 26 CFR § 1.6034-1 — Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- 26 CFR § 1.6037-1 — Return of electing small business corporation.
- 26 CFR § 1.6038-1 — Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- 26 CFR § 1.6038-2 — Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- 26 CFR § 1.6038A-4 — Monetary penalty.
- 26 CFR § 1.6041-5 — Information as to actual owner.
- 26 CFR § 1.6042-1 — Return of information as to dividends paid in calendar years before 1963.
- 26 CFR § 1.6043-4 — Information returns relating to certain acquisitions of control and changes in capital structure.
- 26 CFR § 1.6045-4 — Information reporting on real estate transactions.
- 26 CFR § 1.6045-5 — Information reporting on payments to attorneys.
Show 18 more
- 26 CFR § 1.6046-1 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- 26 CFR § 1.6046-3 — Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
- 26 CFR § 1.852-9 — Special procedural requirements applicable to designation under section 852(b)(3)(D).
- 26 CFR § 20.6018-2 — Returns; person required to file return.
- 26 CFR § 20.6036-1 — Notice of qualification as executor of estate of decedent dying before 1971.
- 26 CFR § 25.6019-1 — Persons required to file returns.
- 26 CFR § 301.6036-1 — Notice required of executor or of receiver or other like fiduciary.
- 26 CFR § 301.6111-1T — Questions and answers relating to tax shelter registration.
- 26 CFR § 301.6686-1 — Failure of DISC to file returns.
- 26 CFR § 301.6708-1T — Failure to maintain list of investors in potentially abusive tax shelters (temporary).
- 26 CFR § 301.7512-1 — Separate accounting for certain collected taxes.
- 26 CFR § 48.4221-5 — Tax-free sale of articles to State and local governments for their exclusive use.
- 26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
- 26 U.S.C. § 6038 — Information reporting with respect to certain foreign corporations and partnerships
- 26 U.S.C. § 6038A — Information with respect to certain foreign-owned corporations
- 26 U.S.C. § 6686 — Failure to file returns or supply information by DISC or former FSC
- 26 U.S.C. § 6698 — Failure to file partnership return
- 26 U.S.C. § 6699 — Failure to file S corporation return
Nearby sections (25 sections)
- 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
- 7213A · Unauthorized inspection of returns or return information
- 7214 · Offenses by officers and employees of the United States