2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
Subchapter A - Crimes (§§ 7201 - 7241)
Part I - GENERAL PROVISIONS (§§ 7201 - 7217)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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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.
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 and other investigations.

        

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