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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle F
Chapter 75
Subchapter A
Part I
§ 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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