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  2. U.S. Code
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  4. TITLE 26 - INTERNAL REVENUE...
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  6. Subtitle F—Procedure and Ad...
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  8. CHAPTER 75—CRIMES, OTHER OF...
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  10. Subchapter A—Crimes (§§ 720...
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  12. PART I—GENERAL PROVISIONS (§§ 7201 – 7217)


PART I—GENERAL PROVISIONS (§§ 7201 – 7217)


  • § 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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