- § 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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26 U.S. Code Subtitle F Chapter 75 Subchapter A Part I - GENERAL PROVISIONS | U.S. Code | US Law | LII / Legal Information Institute
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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 unauthorized disclosure of returns and return information”.
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.