26 U.S.C. § 7207 — Fraudulent returns, statements, or other

Page 3852 TITLE 26—INTERNAL REVENUE CODE § 7207 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 cor- rect as to every material matter; or (2) Aid or assistance Willfully aids or assists in, or procures, counsels, or advises the preparation or presen- tation under, or in connection with any mat- ter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any mate- rial 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 exe- cutes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regula- tion made in pursuance thereof, or procures the same to be falsely or fraudulently exe- cuted, or advises, aids in, or connives at such execution thereof; or (4) Removal or concealment with intent to de- fraud Removes, deposits, or conceals, or is con- cerned 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 sec- tion 6331, with intent to evade or defeat the as- sessment 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 agreement, willfully— (A) Concealment of property Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person lia- ble in respect of the tax, or (B) Withholding, falsifying, and destroying records Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the tax- payer or other person liable in respect of the tax; shall 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 impris- oned not more than 3 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), 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 ‘‘$5,000’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97–248, set out as a note under section 7201 of this title. § 7207. Fraudulent returns, statements, or other documents Any person who willfully delivers or discloses to the Secretary any list, return, account, state- ment, or other document, known by him to be fraudulent or to be false as to any material mat- ter, 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 per- son 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 ma- terial 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. (Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87–792, § 7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91–172, title I, § 101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, § 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97–248, title III, § 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98–369, div. A, title IV, § 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L. 100–203, title X, § 10704(c), Dec. 22, 1987, 101 Stat. 1330–463; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681–890; Pub. L. 107–276, § 6(d), Nov. 2, 2002, 116 Stat. 1933.) Editorial Notes AMENDMENTS 2002—Pub. L. 107–276 substituted ‘‘pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527’’ for ‘‘pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104’’. 1998—Pub. L. 105–277 struck out ‘‘or (e)’’ after ‘‘sub- section (d)’’. 1987—Pub. L. 100–203 inserted reference to subsec. (e) of section 6104. 1984—Pub. L. 98–369 struck out ‘‘or (c)’’ after ‘‘sub- section (b)’’. 1982—Pub. L. 97–248 substituted ‘‘$10,000 ($50,000 in the case of a corporation)’’ for ‘‘$1,000’’ wherever appearing. 1980—Pub. L. 96–603 substituted ‘‘subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104’’ for ‘‘sections 6047(b) or (c), 6056, or 6104(d)’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1969—Pub. L. 91–172 substituted ‘‘sections 6047(b) or (c), 6056, or 6104(d)’’ for ‘‘section 6047(b) or (c)’’. 1962—Pub. L. 87–792 inserted sentence providing that any person required pursuant to section 6047(b) or (c) 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 $1,000, or imprisoned not more than 1 year, or both. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Pub. L. 107–276, § 6(h)(3), Nov. 2, 2002, 116 Stat. 1934, provided that: ‘‘The amendment made by subsection (d) Page 3853 TITLE 26—INTERNAL REVENUE CODE § 7209 [amending this section] shall apply to reports and no- tices required to be filed on or after the date of the en- actment of this Act [Nov. 2, 2002].’’ EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–277 applicable to requests made after the later of Dec. 31, 1998, or the 60th day after the Secretary of the Treasury first issues the reg- ulations referred to in section 6104(d)(4) of this title, see section 1004(b)(3) of Pub. L. 105–277, set out as a note under section 6104 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable to returns for years beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in case of applications submitted after July 15, 1987, or on or before July 15, 1987, if the organi- zation has a copy of the application on July 15, 1987, see section 10704(d) of Pub. L. 100–203, set out as a note under section 6652 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to obliga- tions issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97–248, set out as a note under section 7201 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96–603, set out as a note under section 6033 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Ef- fective Date note under section 4940 of this title. EFFECTIVE DATE OF 1962 AMENDMENT Amendment by Pub. L. 87–792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87–792, set out as a note under section 22 of this title. ANNUAL REPORTS Pub. L. 110–428, § 2(e), Oct. 15, 2008, 122 Stat. 4840, pro- vided that: ‘‘The Secretary of the Treasury shall annu- ally submit to Congress and make publicly available a report on the filing of false and fraudulent returns by individuals incarcerated in Federal and State prisons. Such report shall include statistics on the number of false and fraudulent returns associated with each Fed- eral and State prison.’’ § 7208. Offenses relating to stamps Any person who— (1) Counterfeiting With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this title for the collection or payment of any tax imposed by this title, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, cou- pon, ticket, book, or other device, or makes, uses, sells, or has in his possession any mate- rial in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or (2) Mutilation or removal Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this title; or (3) Use of mutilated, insufficient, or counter- feited stamps Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, (A) any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instru- ment, writing, package, or article, upon which any tax is imposed by this title; or (B) any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or (C) any forged or counterfeited stamp, or the impression of any forged or counter- feited stamp, die, plate, or other article; or (4) Reuse of stamps (A) Preparation for reuse Willfully removes, or alters the cancella- tion or defacing marks of, or otherwise pre- pares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or (B) Trafficking Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or (C) Possession Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, re- stored, altered stamp, which has been re- moved from any vellum, parchment, paper, instrument, writing, package, or article; or (5) Emptied stamped packages Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the revenue, or to defraud any person; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 853.) § 7209. Unauthorized use or sale of stamps Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or impris- oned not more than 6 months, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)