26 U.S.C. § 7211
False statements to purchasers or lessees relating to tax
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
ascribing a particular part of such price to a tax imposed under the authority of the United States,
Source: view the official text
Nearby sections (25 sections)
- 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
- 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…
- 7231 · Failure to obtain license for collection of foreign items
- 7232 · Failure to register or reregister under section 4101, false…
- 7233 · Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4,…
- 7234 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4,…
- 7235 · Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4,…