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U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 75
    CRIMES, OTHER OFFENSES, AND FORFEITURES
  5. subchapter A
    Crimes
  6. part I
    GENERAL PROVISIONS

Part I. GENERAL PROVISIONS

  • § 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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