26 U.S.C. § 7201 — Attempt to evade or defeat tax

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 AMENDMENT Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, provided that: ‘‘The amendments made by this sec- tion [amending this section and sections 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].’’ § 7202. Willful failure to collect or pay over tax Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truth- fully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or impris- oned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 851.) § 7203. Willful failure to file return, supply infor- mation, or pay tax 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 re- turn, keep such records, or supply such informa- tion, 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 cor- poration), 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 re- spect 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’’. (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90–364, title I, § 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97–248, title III, §§ 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98–369, div. A, title IV, § 412(b)(9), July 18, 1984, 98 Stat. 792; Pub. L. 100–690, title VII, § 7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–647, title XXXIII, § 3303(a), Nov. 29, 1990, 104 Stat. 4918.) Editorial Notes AMENDMENTS 1990—Pub. L. 101–647 substituted ‘‘substituting ‘fel- ony’ for ‘misdemeanor’ and’’ for ‘‘substituting’’. 1988—Pub. L. 100–690 inserted at end ‘‘In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by sub- stituting ‘5 years’ for ‘1 year’.’’ 1984—Pub. L. 98–369 struck out ‘‘(other than a return required under the authority of section 6015)’’ after ‘‘to make a return’’. 1982—Pub. L. 97–248, § 329(b), substituted ‘‘$25,000 ($100,000 in the case of a corporation)’’ for ‘‘$10,000’’. Pub. L. 97–248, § 327, inserted last sentence providing that, 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 fail- ure if there is no addition to tax under section 6654 or 6655 with respect to such failure. 1968—Pub. L. 90–364 struck out reference to section 6016. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–647, title XXXIII, § 3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].’’ EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Pub. L. 100–690, set out as a note under section 6050I of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see sec- tion 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.