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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES |
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SubChapter A. Crimes |
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Part I. GENERAL PROVISIONS |
| § 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 |
Amendments
1998—Pub. L. 105–206, title I, § 1105(b),
1997—Pub. L. 105–35, § 2(b)(2),
1982—Pub. L. 97–248, title III, § 357(b)(2),
1976—Pub. L. 94–455, title XII, § 1202(e)(2),
1971—Pub. L. 92–178, title III, § 316(b),
1958—Pub. L. 85–321, § 3(b),