§ 7201 — assessment and payment
Defined in 1 dictionary — Case Law
Definitions from Case Law
United States Supreme Court
§ 7201 includes the offense of willfully attempting to evade or defeat the assessment of a tax as well as the offense of willfully attempting to evade or defeat the payment of a tax.
Defined by the Supreme Court in - Sansone v. United States, 380 U.S. 343 (1965).