26 USC 7215 - Offenses with respect to collected taxes

U.S Code last checked for updates: Nov 22, 2024

§ 7215.

Offenses with respect to collected taxes

(a)

Penalty

(b)

Exceptions

This section shall not apply—

(1)

to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and

(2)

to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.

For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.

(Added Pub. L. 85–321, § 2, Feb. 11, 1958, 72 Stat. 6; amended Pub. L. 97–248, title III, §§ 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)

cite as: 26 USC 7215