Part I · GENERAL PROVISIONS
Contents (18)
- Section 7201Attempt to evade or defeat tax
- Section 7202Willful failure to collect or pay over tax
- Section 7203Willful failure to file return, supply information, or pay tax
- Section 7204Fraudulent statement or failure to make statement to employees
- Section 7205Fraudulent withholding exemption certificate or failure to supply information
- Section 7206Fraud and false statements
- Section 7207Fraudulent returns, statements, or other documents
- Section 7208Offenses relating to stamps
- Section 7209Unauthorized use or sale of stamps
- Section 7210Failure to obey summons
- Section 7211False statements to purchasers or lessees relating to tax
- Section 7212Attempts to interfere with administration of internal revenue laws
- Section 7213Unauthorized disclosure of information
- Section 7213AUnauthorized inspection of returns or return information
- Section 7214Offenses by officers and employees of the United States
- Section 7215Offenses with respect to collected taxes
- Section 7216Disclosure or use of information by preparers of returns
- Section 7217Prohibition on executive branch influence over taxpayer audits and other investigations