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26 U.S.C. § 7201 — Attempt to evade or defeat tax
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7201-attempt-to-evade-or-defeat-tax--3aa7627c18.md
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Source location: Title 26, Chapter 75, § 7201; chapter-075-crimes-other-offenses-and-forfeitures.md
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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.
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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”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7203
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Federal law — U.S. Code and appendices · legal_authorities
Any person who—
(1) **Declaration under penalties of perjury** — Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or
(2) **Aid or assistance** — Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
(3) **Fraudulent bonds, permits, and entries** — Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
(4) **Removal or concealment with intent to defraud** — Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
(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 ag
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7206
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Federal law — U.S. Code and appendices · legal_authorities
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7207
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Applicability of Federal laws; separate tax** The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in Guam: Provided, That notwithstanding any other provision of law, the Legislature of Guam may levy a separate tax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the Government of Guam.
**(b) Guam Territorial income tax** The income-tax laws in force in Guam pursuant to subsection (a) of this section shall be deemed to impose a separate Territorial income tax, payable to the government of Guam, which tax is designated the “Guam Territorial income tax”.
**(c) Enforcement of tax** The administration and enforcement of the Guam Territorial income tax shall be performed by or under the supervision of the Governor. Any function needful to the administration and enforcement of the income-tax laws in force in Guam pursuant to subsection (a) of this section shall be performed by any officer or employee of the government of Guam duly authorized by the Governor (either directly, or indirectly by one or more redelegations of authority) to perform such function.
**(d) “Income-tax laws” defined; administration and enforcement; rules and regulations**
(1) The income-tax laws in force in Guam pursuant to subsection (a) of this section include but are not limited to the following provisions of the Internal Revenue Code of 1986, where not manifestly inapplicable or incompatible with the intent of this section: Subtitle A [[26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.] (not including chapter 2 [[26 U.S.C. 1401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prel
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The total service of an employee or Member is the full years and twelfth parts thereof, excluding from the aggregate the fractional part of a month, if any.
**(b)** The service of an employee shall be credited from the date of original employment to the date of separation on which title to annuity is based in the civilian service of the Government. Except as provided in paragraph (13) 11 So in original. Probably should be paragraph “(14)”. of this subsection, credit may not be allowed for a period of separation from the service in excess of 3 calendar days. The service includes—
(1) employment as a substitute in the postal field service;
(2) service in the Pan American Sanitary Bureau;
(3) subject to sections 8334(c) and 8339(i) of this title, service performed before July 10, 1960, as an employee of a county committee established under [section 590h(b) of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section590h/b&num=0&edition=prelim) or of a committee or an association of producers described by [section 610(b) of title 7](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title7-section610/b&num=0&edition=prelim);
(4) service as a student-employee as defined by [section 5351 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5351&num=0&edition=prelim) only if he later becomes subject to this subchapter;
(5) a period of satisfactory service of a volunteer or volunteer leader under chapter 34 of title 22 only if he later becomes subject to this subchapter;
(6) employment under [section 709 of title 32](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title32-section709&num=0&edition=prelim) or any prior corresponding provision of law;
(7) a period of service of
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** As used in this chapter—
(1) The term “administrator” means the official designated by the Secretary of State pursuant to [section 1104(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title8-section1104/b&num=0&edition=prelim).
(2) The term “advocates” includes, but is not limited to, advises, recommends, furthers by overt act, and admits belief in.
(3) The term “alien” means any person not a citizen or national of the United States.
(4) The term “application for admission” has reference to the application for admission into the United States and not to the application for the issuance of an immigrant or nonimmigrant visa.
(5) The term “Attorney General” means the Attorney General of the United States.
(6) The term “border crossing identification card” means a document of identity bearing that designation issued to an alien who is lawfully admitted for permanent residence, or to an alien who is a resident in foreign contiguous territory, by a consular officer or an immigration officer for the purpose of crossing over the borders between the United States and foreign contiguous territory in accordance with such conditions for its issuance and use as may be prescribed by regulations. Such regulations shall provide that (A) each such document include a biometric identifier (such as the fingerprint or handprint of the alien) that is machine readable and (B) an alien presenting a border crossing identification card is not permitted to cross over the border into the United States unless the biometric identifier contained on the card matches the appropriate biometric characteristic of the alien.
(7) The term “clerk of court” means a clerk of a naturalization court.
(8) The terms “Commissioner” and “Deputy Commissioner” mean the Co
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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. § 7201
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