26 USC 7206 - Fraud and false statements

U.S Code last checked for updates: Nov 25, 2024

§ 7206.

Fraud and false statements

Any person who—

(1)

Declaration under penalties of perjury

(2)

Aid or assistance

(3)

Fraudulent bonds, permits, and entries

(4)

Removal or concealment with intent to defraud

(5)

Compromises and closing agreements

In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—

(A)

Concealment of property

(B)

Withholding, falsifying, and destroying records

shall 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 3 years, or both, together with the costs of prosecution.

(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)

cite as: 26 USC 7206