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26 U.S.C. § 7203 — Willful failure to file return, supply information, or pay tax
Federal law — U.S. Code and appendices · legal_authorities
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.
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Stable record: federal_law:legal_authorities:record_usc_77750e1b027f80b53fbba2fa
Source file: Laws/federal/codes/united-states-code/title-26/section-7203-willful-failure-to-file-return-supply-information-or-pay-tax--8238111f46.md
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Passage SHA-256: 98d2fc4e07e3799c19ed1b8008ef3dd7f7b8df1f22a8201904c8e139998d59b7
Source location: Title 26, Chapter 75, § 7203; chapter-075-crimes-other-offenses-and-forfeitures.md
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Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for the taxable year an amount determined by applying—
(1) the underpayment rate established under section 6621,
(2) to the amount of the underpayment,
(3) for the period of the underpayment.
**(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)—
(1) **Amount** — The amount of the underpayment shall be the excess of—
(A) the required installment, over
(B) the amount (if any) of the installment paid on or before the due date for the installment.
(2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier—
(A) the 15th day of the 4th month following the close of the taxable year, or
(B) with respect to any portion of the underpayment, the date on which such portion is paid.
(3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.
**(c) Number of required installments; due dates** For purposes of this section—
(1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year.
(2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thJanuary 15 of the following taxable year.
**(d) Amount of required installments** For purposes of this section—
(1) **Amount**
(A) *In general* — Except as provid
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6654
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of a corporation, there shall be allowed as a deduction an amount equal to the following percentages of the amount received as dividends from a domestic corporation which is subject to taxation under this chapter:
(1) 50 percent, in the case of dividends other than dividends described in paragraph (2) or (3);
(2) 100 percent, in the case of dividends received by a small business investment company operating under the Small Business Investment Act of 1958 ([15 U.S.C. 661](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section661&num=0&edition=prelim) and following); and
(3) 100 percent, in the case of qualifying dividends (as defined in subsection (b)(1)).
**(b) Qualifying dividends**
(1) **In general** — For purposes of this section, the term “qualifying dividend” means any dividend received by a corporation—
(A) if at the close of the day on which such dividend is received, such corporation is a member of the same affiliated group as the corporation distributing such dividend, and
(B) if such dividend is distributed out of the earnings and profits of a taxable year of the distributing corporation which ends after December 31, 1963, and on each day of which the distributing corporation and the corporation receiving the dividend were members of such affiliated group.
(2) **Affiliated group** — For purposes of this subsection:
(A) *In general* — The term “affiliated group” has the meaning given such term by section 1504(a), except that for such purposes sections 1504(b)(2) and 1504(c) shall not apply.
(B) *Group must be consistent in foreign tax treatment* — The requirements of paragraph (1)(A) shall not be treated as being met with respect to any dividend received by a corporation if, for any taxabl
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 243
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Federal law — U.S. Code and appendices · legal_authorities
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, 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 5 years, or both, together with the costs of prosecution.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7201
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as otherwise expressly provided by enactment of Congress, any offense against the United States begun in one district and completed in another, or committed in more than one district, may be inquired of and prosecuted in any district in which such offense was begun, continued, or completed.Any offense involving the use of the mails, transportation in interstate or foreign commerce, or the importation of an object or person into the United States is a continuing offense and, except as otherwise expressly provided by enactment of Congress, may be inquired of and prosecuted in any district from, through, or into which such commerce, mail matter, or imported object or person moves.
**(b)** Notwithstanding subsection (a), where an offense is described in section 7203 of the Internal Revenue Code of 1986, or where venue for prosecution of an offense described in section 7201 or 7206(1), (2), or (5) of such Code (whether or not the offense is also described in another provision of law) is based solely on a mailing to the Internal Revenue Service, and prosecution is begun in a judicial district other than the judicial district in which the defendant resides, he may upon motion filed in the district in which the prosecution is begun, elect to be tried in the district in which he was residing at the time the alleged offense was committed: Provided, That the motion is filed within twenty days after arraignment of the defendant upon indictment or information.
Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 3237
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Federal law — U.S. Code and appendices · legal_authorities
Page 3850
TITLE 26—INTERNAL REVENUE CODE
§ 7201
Sec.
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 investiga-
tions.
Editorial Notes
AMENDMENTS
1998—Pub. L. 105–206, title I, § 1105(b), July 22, 1998, 112
Stat. 711, added item 7217.
1997—Pub. L. 105–35, § 2(b)(2), Aug. 5, 1997, 111 Stat.
1105, added item 7213A.
1982—Pub. L. 97–248, title III, § 357(b)(2), Sept. 3, 1982,
96 Stat. 646, struck out item 7217 ‘‘Civil damages for un-
authorized disclosure of returns and return informa-
tion’’.
1976—Pub. L. 94–455, title XII, § 1202(e)(2), Oct. 4, 1976,
90 Stat. 1687, added item 7217.
1971—Pub. L. 92–178, title III, § 316(b), Dec. 10, 1971, 85
Stat. 529, added item 7216.
1958—Pub. L. 85–321, § 3(b), Feb. 11, 1958, 72 Stat. 6,
added item 7215.
§ 7201. Attempt to evade or defeat tax
Any person who willfully attempts in any
manner to evade or defeat any tax imposed by
this title or the payment thereof shall, in addi-
tion to other penalties provided by law, 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 5 years, or both, together with the
costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L.
97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat.
618.)
Editorial Notes
AMENDMENTS
1982—Pub. L. 97–248 substituted ‘‘$100,000 ($500,000 in
the case of a corporation)’’ for ‘‘$10,000’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1982 AMEND
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7203
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