-CITE-
26 USC CHAPTER 75 - CRIMES, OTHER OFFENSES, AND
FORFEITURES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
-HEAD-
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
-MISC1-
Subchapter Sec.(!1)
A. Crimes 7201
B. Other offenses 7261
C. Forfeitures 7301
D. Miscellaneous penalty and forfeiture provisions 7341
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6420, 6421, 6427, 7801,
7851 of this title; title 48 sections 1421i, 1612.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Crimes 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
-HEAD-
SUBCHAPTER A - CRIMES
-MISC1-
Part
I. General provisions.
II. Penalties applicable to certain taxes.
-End-
-CITE-
26 USC PART I - GENERAL PROVISIONS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
PART I - GENERAL PROVISIONS
-MISC1-
Sec.
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.
AMENDMENTS
1998 - Pub. L. 105-206, title I, Sec. 1105(b), July 22, 1998, 112
Stat. 711, added item 7217.
1997 - Pub. L. 105-35, Sec. 2(b)(2), Aug. 5, 1997, 111 Stat.
1105, added item 7213A.
1982 - Pub. L. 97-248, title III, Sec. 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, Sec. 1202(e)(2), Oct. 4, 1976,
90 Stat. 1687, added item 7217.
1971 - Pub. L. 92-178, title III, Sec. 316(b), Dec. 10, 1971, 85
Stat. 529, added item 7216.
1958 - Pub. L. 85-321, Sec. 3(b), Feb. 11, 1958, 72 Stat. 6,
added item 7215.
-End-
-CITE-
26 USC Sec. 7201 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7201. Attempt to evade or defeat tax
-STATUTE-
Any person who willfully attempts in any manner to evade or
defeat any tax imposed by this title or the payment thereof shall,
in addition to other penalties provided by law, 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 imprisoned not
more than 5 years, or both, together with the costs of prosecution.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97-248, title III,
Sec. 329(a), Sept. 3, 1982, 96 Stat. 618.)
-MISC1-
AMENDMENTS
1982 - Pub. L. 97-248 substituted "$100,000 ($500,000 in the case
of a corporation)" for "$10,000".
EFFECTIVE DATE OF 1982 AMENDMENT
Section 329(e) of Pub. L. 97-248 provided that: "The amendments
made by this section [amending this section and sections 7203,
7206, and 7207 of this title] shall apply to offenses committed
after the date of the enactment of this Act [Sept. 3, 1982]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5684, 7501 of this title;
title 7 section 12a; title 8 section 1101; title 18 sections 1956,
3237.
-End-
-CITE-
26 USC Sec. 7202 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7202. Willful failure to collect or pay over tax
-STATUTE-
Any person required under this title to collect, account for, and
pay over any tax imposed by this title who willfully fails to
collect or truthfully account for and pay over such tax shall, in
addition to other penalties provided by law, 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, together with the
costs of prosecution.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 851.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7501 of this title.
-End-
-CITE-
26 USC Sec. 7203 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7203. Willful failure to file return, supply information, or
pay tax
-STATUTE-
Any person required under this title to pay any estimated tax or
tax, or required by this title or by regulations made under
authority thereof to make a return, keep any records, or supply any
information, who willfully fails to pay such estimated tax or tax,
make such return, keep such records, or supply such information, at
the time or times required by law or regulations, shall, in
addition to other penalties provided by law, be guilty of a
misdemeanor and, upon conviction thereof, shall be fined not more
than $25,000 ($100,000 in the case of a corporation), or imprisoned
not more than 1 year, or both, together with the costs of
prosecution. In the case of any person with respect to whom there
is a failure to pay any estimated tax, this section shall not apply
to such person with respect to such failure if there is no addition
to tax under section 6654 or 6655 with respect to such failure. In
the case of a willful violation of any provision of section 6050I,
the first sentence of this section shall be applied by substituting
"felony" for "misdemeanor" and "5 years" for "1 year".
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90-364, title I,
Sec. 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97-248, title
III, Secs. 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L.
98-369, div. A, title IV, Sec. 412(b)(9), July 18, 1984, 98 Stat.
792; Pub. L. 100-690, title VII, Sec. 7601(a)(2)(B), Nov. 18, 1988,
102 Stat. 4504; Pub. L. 101-647, title XXXIII, Sec. 3303(a), Nov.
29, 1990, 104 Stat. 4918.)
-MISC1-
AMENDMENTS
1990 - Pub. L. 101-647 substituted "substituting 'felony' for
'misdemeanor' and" for "substituting".
1988 - Pub. L. 100-690 inserted at end "In the case of a willful
violation of any provision of section 6050I, the first sentence of
this section shall be applied by substituting '5 years' for '1
year'."
1984 - Pub. L. 98-369 struck out "(other than a return required
under the authority of section 6015)" after "to make a return".
1982 - Pub. L. 97-248, Sec. 329(b), substituted "$25,000
($100,000 in the case of a corporation)" for "$10,000".
Pub. L. 97-248, Sec. 327, inserted last sentence providing that,
in the case of any person with respect to whom there is a failure
to pay any estimated tax, this section shall not apply to such
person with respect to such failure if there is no addition to tax
under section 6654 or 6655 with respect to such failure.
1968 - Pub. L. 90-364 struck out reference to section 6016.
EFFECTIVE DATE OF 1990 AMENDMENT
Section 3303(c) of Pub. L. 101-647 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
actions, and failures to act, occurring after the date of the
enactment of this Act [Nov. 29, 1990]."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-690 applicable to actions after Nov. 18,
1988, see section 7601(a)(3) of Pub. L. 100-690, set out as a note
under section 6050I of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to taxable
years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
L. 98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by section 329(b) of 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 1968 AMENDMENT
Amendment by Pub. L. 90-364 applicable with respect to taxable
years beginning after Dec. 31, 1967, except as provided by section
104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set
out as a note under section 243 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 5684, 6038, 6038A, 6046A,
6686, 6698 of this title; title 7 section 12a; title 18 section
3237.
-End-
-CITE-
26 USC Sec. 7204 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7204. Fraudulent statement or failure to make statement to
employees
-STATUTE-
In lieu of any other penalty provided by law (except the penalty
provided by section 6674) any person required under the provisions
of section 6051 to furnish a statement who willfully furnishes a
false or fraudulent statement or who willfully fails to furnish a
statement in the manner, at the time, and showing the information
required under section 6051, or regulations prescribed thereunder,
shall, for each such offense, upon conviction thereof, be fined not
more than $1,000, or imprisoned not more than 1 year, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 852.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6051, 6674 of this title;
title 7 section 12a.
-End-
-CITE-
26 USC Sec. 7205 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7205. Fraudulent withholding exemption certificate or failure
to supply information
-STATUTE-
(a) Withholding on wages
Any individual required to supply information to his employer
under section 3402 who willfully supplies false or fraudulent
information, or who willfully fails to supply information
thereunder which would require an increase in the tax to be
withheld under section 3402, shall, in addition to any other
penalty provided by law, upon conviction thereof, be fined not more
than $1,000, or imprisoned not more than 1 year, or both.
(b) Backup withholding on interest and dividends
If any individual willfully makes a false certification under
paragraph (1) or (2)(C) of section 3406(d), then such individual
shall, in addition to any other penalty provided by law, upon
conviction thereof, be fined not more than $1,000, or imprisoned
not more than 1 year, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89-368, title I,
Sec. 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97-34, title
VII, Sec. 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97-248,
title III, Secs. 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591;
Pub. L. 98-67, title I, Secs. 102(a), 107(b), Aug. 5, 1983, 97
Stat. 369, 382; Pub. L. 98-369, div. A, title I, Sec. 159(a), July
18, 1984, 98 Stat. 696; Pub. L. 101-239, title VII, Sec.
7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)
-MISC1-
AMENDMENTS
1989 - Subsec. (b). Pub. L. 101-239 amended subsec. (b)
generally. Prior to amendment, subsec. (b) read as follows: "If any
individual willfully makes -
"(1) any false certification or affirmation on any statement
required by a payor in order to meet the due diligence
requirements of section 6676(b), or
"(2) a false certification under paragraph (1) or (2)(C) of
section 3406(d),
then such individual shall, in addition to any other penalty
provided by law, upon conviction thereof, be fined not more than
$1,000, or imprisoned not more than 1 year, or both."
1984 - Pub. L. 98-369 in subsecs. (a) and (b) substituted "in
addition to" for "in lieu of" and struck out reference to penalty
under section 6682 after "penalty provided by law".
1983 - Pub. L. 98-67 designated existing provisions as subsec.
(a), added subsec. (b), and repealed amendments made by Pub. L.
97-248. See 1982 Amendment note below.
1982 - Pub. L. 97-248 provided that, applicable to payments of
interest, dividends, and patronage dividends paid or credited after
June 30, 1983, this section is amended by designating the existing
provisions as subsec. (a) with a heading of "Withholding on wages",
and by adding a new subsec. (b). Section 102(a), (b) of Pub. L.
98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954
[now 1986] [this title] shall be applied and administered (subject
to certain exceptions) as if such subtitle A (and the amendments
made by such subtitle A) had not been enacted. Subsec. (b),
referred to above, read as follows:
"(b) Withholding of interest and dividends
"Any person who -
"(1) willfully files an exemption certificate with any payor
under section 3452(f)(1)(A), which is known by him to be
fraudulent or to be false as to any material matter, or
"(2) is required to furnish notice under section
3452(f)(1)(B), and willfully fails to furnish such notice in
the manner and at the time required pursuant to section
3452(f)(1)(B) or the regulations prescribed thereunder,
shall, in lieu of any penalty otherwise provided, upon conviction
thereof, be fined not more than $500, or imprisoned not more than
1 year, or both."
1981 - Pub. L. 97-34 substituted "$1,000" for "$500".
1966 - Pub. L. 89-368 substituted "section 3402" and "any other
penalty provided by law (except the penalty provided by section
6682)" for "section 3402(f)" and "any penalty otherwise provided"
respectively.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 applicable to returns and statements
the due date for which (determined without regard to extensions) is
after Dec. 31, 1989, see section 7711(c) of Pub. L. 101-239, set
out as a note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 159(b) of Pub. L. 98-369 provided that: "The amendments
made by this section [amending this section] shall apply to actions
and failures to act occurring after the date of the enactment of
this Act [July 18, 1984]."
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 107(b) of Pub. L. 98-67 effective Aug. 5,
1983, see section 110(c) of Pub. L. 98-67, set out as a note under
section 31 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to acts and failures to act
after Dec. 31, 1981, see section 721(d) of Pub. L. 97-34, set out
as a note under section 6682 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 3406 of this title; title
7 section 12a.
-End-
-CITE-
26 USC Sec. 7206 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7206. Fraud and false statements
-STATUTE-
Any person who -
(1) Declaration under penalties of perjury
Willfully makes and subscribes any return, statement, or other
document, which contains 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 correct as to every material matter;
or
(2) Aid or assistance
Willfully aids or assists in, or procures, counsels, or advises
the preparation or presentation under, or in connection with any
matter arising under, the internal revenue laws, of a return,
affidavit, claim, or other document, which is fraudulent or is
false as to any material 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 executes or signs any
bond, permit, entry, or other document required by the provisions
of the internal revenue laws, or by any regulation made in
pursuance thereof, or procures the same to be falsely or
fraudulently executed, or advises, aids in, or connives at such
execution thereof; or
(4) Removal or concealment with intent to defraud
Removes, deposits, or conceals, or is concerned 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 section 6331, with intent to
evade or defeat the assessment 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 liable 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 taxpayer
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 imprisoned not more than 3 years, or both,
together with the costs of prosecution.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97-248, title III,
Sec. 329(c), Sept. 3, 1982, 96 Stat. 618.)
-MISC1-
AMENDMENTS
1982 - Pub. L. 97-248 substituted "$100,000 ($500,000 in the case
of a corporation)" for "$5,000".
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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6013, 6531, 7124 of this
title; title 7 section 12a; title 18 sections 1956, 3237.
-End-
-CITE-
26 USC Sec. 7207 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7207. Fraudulent returns, statements, or other documents
-STATUTE-
Any person who willfully delivers or discloses to the Secretary
any list, return, account, statement, or other document, known by
him to be fraudulent or to be false as to any material 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. 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 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 $10,000 ($50,000 in the case of a corporation), or
imprisoned not more than 1 year, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87-792, Sec.
7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91-172, title I, Sec.
101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-603,
Sec. 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97-248, title
III, Sec. 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98-369, div.
A, title IV, Sec. 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L.
100-203, title X, Sec. 10704(c), Dec. 22, 1987, 101 Stat. 1330-463;
Pub. L. 105-277, div. J, title I, Sec. 1004(b)(2)(E), Oct. 21,
1998, 112 Stat. 2681-890; Pub. L. 107-276, Sec. 6(d), Nov. 2, 2002,
116 Stat. 1933.)
-MISC1-
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 "subsection
(d)".
1987 - Pub. L. 100-203 inserted reference to subsec. (e) of
section 6104.
1984 - Pub. L. 98-369 struck out "or (c)" after "subsection (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.
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-276, Sec. 6(h)(3), Nov. 2, 2002, 116 Stat. 1934,
provided that: "The amendment made by subsection (d) [amending this
section] shall apply to reports and notices required to be filed on
or after the date of the enactment 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 regulations 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 organization 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 obligations issued
after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
out as a note under section 62 of title 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 Effective 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.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6013, 6531, 6685, 7303 of
this title; title 7 section 12a.
-End-
-CITE-
26 USC Sec. 7208 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7208. Offenses relating to stamps
-STATUTE-
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, coupon, ticket,
book, or other device, or makes, uses, sells, or has in his
possession any material 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 counterfeited 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, instrument, 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 counterfeited stamp, die, plate, or other
article; or
(4) Reuse of stamps
(A) Preparation for reuse
Willfully removes, or alters the cancellation or defacing
marks of, or otherwise prepares, 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,
restored, altered stamp, which has been removed 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.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 853.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7303 of this title.
-End-
-CITE-
26 USC Sec. 7209 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7209. Unauthorized use or sale of stamps
-STATUTE-
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 imprisoned not more than
6 months, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 7210 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7210. Failure to obey summons
-STATUTE-
Any person who, being duly summoned to appear to testify, or to
appear and produce books, accounts, records, memoranda, or other
papers, as required under sections 6420(e)(2), 6421(g)(2),
6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to
produce such books, accounts, records, memoranda, or other papers,
shall, upon conviction thereof, be fined not more than $1,000, or
imprisoned not more than 1 year, or both, together with costs of
prosecution.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, Sec.
4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
208(d)(3), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),
June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec.
207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-530, Sec.
1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title V,
Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223, title
II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-424,
title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L.
98-369, div. A, title IX, Sec. 911(d)(2)(G), July 18, 1984, 98
Stat. 1007; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct.
22, 1986, 100 Stat. 2778; Pub. L. 100-647, title I, Sec.
1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
-MISC1-
AMENDMENTS
1988 - Pub. L. 100-647, Sec. 1017(c)(12), made technical
correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see
1986 Amendment note below.
Pub. L. 100-647, Sec. 1017(c)(9), substituted "6421(g)(2)" for
"6421(f)(2)".
1986 - Pub. L. 99-514, as amended by Pub. L. 100-647, Sec.
1017(c)(12), substituted "6427(j)(2)" for "6427(i)(2)".
1984 - Pub. L. 98-369 substituted "6427(i)(2)" for "6427(h)(2)".
1983 - Pub. L. 97-424 struck out "6424(d)(2)," after
"6421(f)(2),".
1980 - Pub. L. 96-223 substituted "6427(h)(2)" for "6427(g)(2)".
1978 - Pub. L. 95-599 substituted "6427(g)(2)" for "6427(f)(2)".
1976 - Pub. L. 94-530 substituted "6427(f)(2)" for "6427(e)(2)".
1970 - Pub. L. 91-258 inserted reference to section 6427(e)(2).
1965 - Pub. L. 89-44 inserted reference to section 6424(d)(2) of
this title.
1956 - Act June 29, 1956, inserted reference to section
6421(f)(2) of this title.
Act Apr. 2, 1956, inserted reference to section 6420(e)(2) of
this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to gasoline removed (as
defined in section 4082 of this title as amended by section 1703 of
Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.
99-514, set out as a note under section 4081 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section
911(e) of Pub. L. 98-369, set out as a note under section 6427 of
this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable with respect to articles
sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
out as a note under section 34 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section
232(h)(2) of Pub. L. 96-223, set out as a note under section 6427
of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section
505(d) of Pub. L. 95-599, set out as a note under section 6427 of
this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section
1(d) of Pub. L. 94-530, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section
211(a) of Pub. L. 91-258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
701(a)(1), (2), of Pub. L. 89-44, set out as a note under section
4161 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective June 29, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7604 of this title.
-End-
-CITE-
26 USC Sec. 7211 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7211. False statements to purchasers or lessees relating to
tax
-STATUTE-
Whoever in connection with the sale or lease, or offer for sale
or lease, of any article, or for the purpose of making such sale or
lease, makes any statement, written or oral -
(1) intended or calculated to lead any person to believe that
any part of the price at which such article is sold or leased, or
offered for sale or lease, consists of a tax imposed under the
authority of the United States, or
(2) ascribing a particular part of such price to a tax imposed
under the authority of the United States,
knowing that such statement is false or that the tax is not so
great as the portion of such price ascribed to such tax, shall be
guilty of a misdemeanor and, upon conviction thereof, shall be
punished by a fine of not more than $1,000, or by imprisonment for
not more than 1 year, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
-End-
-CITE-
26 USC Sec. 7212 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7212. Attempts to interfere with administration of internal
revenue laws
-STATUTE-
(a) Corrupt or forcible interference
Whoever corruptly or by force or threats of force (including any
threatening letter or communication) endeavors to intimidate or
impede any officer or employee of the United States acting in an
official capacity under this title, or in any other way corruptly
or by force or threats of force (including any threatening letter
or communication) obstructs or impedes, or endeavors to obstruct or
impede, the due administration of this title, shall, upon
conviction thereof, be fined not more than $5,000, or imprisoned
not more than 3 years, or both, except that if the offense is
committed only by threats of force, the person convicted thereof
shall be fined not more than $3,000, or imprisoned not more than 1
year, or both. The term "threats of force", as used in this
subsection, means threats of bodily harm to the officer or employee
of the United States or to a member of his family.
(b) Forcible rescue of seized property
Any person who forcibly rescues or causes to be rescued any
property after it shall have been seized under this title, or shall
attempt or endeavor so to do, shall, excepting in cases otherwise
provided for, for every such offense, be fined not more than $500,
or not more than double the value of the property so rescued,
whichever is the greater, or be imprisoned not more than 2 years.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 855.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6531, 7601 of this title.
-End-
-CITE-
26 USC Sec. 7213 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7213. Unauthorized disclosure of information
-STATUTE-
(a) Returns and return information
(1) Federal employees and other persons
It shall be unlawful for any officer or employee of the United
States or any person described in section 6103(n) (or an officer
or employee of any such person), or any former officer or
employee, willfully to disclose to any person, except as
authorized in this title, any return or return information (as
defined in section 6103(b)). Any violation of this paragraph
shall be a felony punishable upon conviction by a fine in any
amount not exceeding $5,000, or imprisonment of not more than 5
years, or both, together with the costs of prosecution, and if
such offense is committed by any officer or employee of the
United States, he shall, in addition to any other punishment, be
dismissed from office or discharged from employment upon
conviction for such offense.
(2) State and other employees
It shall be unlawful for any person (not described in paragraph
(1)) willfully to disclose to any person, except as authorized in
this title, any return or return information (as defined in
section 6103(b)) acquired by him or another person under
subsection (d), (i)(3)(B)(i) or (7)(A)(ii), (l)(6), (7), (8),
(9), (10), (12), (15), (16), (19), or (20) or (m)(2), (4), (5),
(6), or (7) of section 6103. Any violation of this paragraph
shall be a felony punishable by a fine in any amount not
exceeding $5,000, or imprisonment of not more than 5 years, or
both, together with the costs of prosecution.
(3) Other persons
It shall be unlawful for any person to whom any return or
return information (as defined in section 6103(b)) is disclosed
in a manner unauthorized by this title thereafter willfully to
print or publish in any manner not provided by law any such
return or return information. Any violation of this paragraph
shall be a felony punishable by a fine in any amount not
exceeding $5,000, or imprisonment of not more than 5 years, or
both, together with the costs of prosecution.
(4) Solicitation
It shall be unlawful for any person willfully to offer any item
of material value in exchange for any return or return
information (as defined in section 6103(b)) and to receive as a
result of such solicitation any such return or return
information. Any violation of this paragraph shall be a felony
punishable by a fine in any amount not exceeding $5,000, or
imprisonment of not more than 5 years, or both, together with the
costs of prosecution.
(5) Shareholders
It shall be unlawful for any person to whom a return or return
information (as defined in section 6103(b)) is disclosed pursuant
to the provisions of section 6103(e)(1)(D)(iii) willfully to
disclose such return or return information in any manner not
provided by law. Any violation of this paragraph shall be a
felony punishable by a fine in any amount not to exceed $5,000,
or imprisonment of not more than 5 years, or both, together with
the costs of prosecution.
(b) Disclosure of operations of manufacturer or producer
Any officer or employee of the United States who divulges or
makes known in any manner whatever not provided by law to any
person the operations, style of work, or apparatus of any
manufacturer or producer visited by him in the discharge of his
official duties shall be guilty of a misdemeanor and, upon
conviction thereof, shall be fined not more than $1,000, or
imprisoned not more than 1 year, or both, together with the costs
of prosecution; and the offender shall be dismissed from office or
discharged from employment.
(c) Disclosures by certain delegates of Secretary
All provisions of law relating to the disclosure of information,
and all provisions of law relating to penalties for unauthorized
disclosure of information, which are applicable in respect of any
function under this title when performed by an officer or employee
of the Treasury Department are likewise applicable in respect of
such function when performed by any person who is a "delegate"
within the meaning of section 7701(a)(12)(B).
(d) Disclosure of software
Any person who willfully divulges or makes known software (as
defined in section 7612(d)(1)) to any person in violation of
section 7612 shall be guilty of a felony and, upon conviction
thereof, shall be fined not more than $5,000, or imprisoned not
more than 5 years, or both, together with the costs of prosecution.
(e) Cross references
(1) Penalties for disclosure of information by preparers of
returns
For penalty for disclosure or use of information by preparers
of returns, see section 7216.
(2) Penalties for disclosure of confidential information
For penalties for disclosure of confidential information by
any officer or employee of the United States or any department
or agency thereof, see 18 U.S.C. 1905.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85-866, title I,
Sec. 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86-778, title I,
Sec. 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94-455, title
XII, Sec. 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub.
L. 95-600, title VII, Sec. 701(bb)(1)(C), (6), Nov. 6, 1978, 92
Stat. 2922, 2923; Pub. L. 96-249, title I, Sec. 127(a)(2)(D), May
26, 1980, 94 Stat. 366; Pub. L. 96-265, title IV, Sec.
408(a)(2)(D), June 9, 1980, 94 Stat. 468, as amended Pub. L.
96-611, Sec. 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 3574; Pub. L.
96-499, title III, Sec. 302(b), Dec. 5, 1980, 94 Stat. 2604; Pub.
L. 96-611, Sec. 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; Pub. L.
97-248, title III, Sec. 356(b)(2), Sept. 3, 1982, 96 Stat. 645;
Pub. L. 97-365, Sec. 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L.
98-369, div. A, title IV, Sec. 453(b)(4), div. B, title VI, Sec.
2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98-378, Sec.
21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100-485, title VII,
Sec. 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100-647,
title VIII, Sec. 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub.
L. 101-239, title VI, Sec. 6202(a)(1)(C), Dec. 19, 1989, 103 Stat.
2228; Pub. L. 101-508, title V, Sec. 5111(b)(3), Nov. 5, 1990, 104
Stat. 1388-273; Pub. L. 104-168, title XII, Sec. 1206(b)(5), July
30, 1996, 110 Stat. 1473; Pub. L. 105-33, title XI, Sec.
11024(b)(8), Aug. 5, 1997, 111 Stat. 722; Pub. L. 105-35, Sec.
2(b)(1), Aug. 5, 1997, 111 Stat. 1104; Pub. L. 105-206, title III,
Sec. 3413(b), July 22, 1998, 112 Stat. 754; Pub. L. 107-134, title
II, Sec. 201(c)(10), Jan. 23, 2002, 115 Stat. 2444; Pub. L.
108-173, title I, Sec. 105(e)(4), title VIII, Sec. 811(c)(2)(C),
Dec. 8, 2003, 117 Stat. 2167, 2369.)
-MISC1-
AMENDMENTS
2003 - Subsec. (a)(2). Pub. L. 108-173, Sec. 811(c)(2)(C),
substituted "(19), or (20)" for "or (19)".
Pub. L. 108-173, Sec. 105(e)(4), substituted "(16), or (19)" for
"or (16)".
2002 - Subsec. (a)(2). Pub. L. 107-134 substituted "(i)(3)(B)(i)
or (7)(A)(ii)," for "(i)(3)(B)(i),".
1998 - Subsecs. (d), (e). Pub. L. 105-206 added subsec. (d) and
redesignated former subsec. (d) as (e).
1997 - Subsec. (a)(2). Pub. L. 105-35 inserted "(5)," after
"(m)(2), (4),".
Pub. L. 105-33 substituted "(15), or (16)" for "or (15),".
1996 - Subsec. (a)(2). Pub. L. 104-168 substituted "(12), or
(15)" for "or (12)".
1990 - Subsec. (a)(2). Pub. L. 101-508 substituted "(6), or (7)"
for "or (6)".
1989 - Subsec. (a)(2). Pub. L. 101-239 substituted "(10), or
(12)" for "or (10)".
1988 - Subsec. (a)(2). Pub. L. 100-647 substituted "(m)(2), (4),
or (6)" for "(m)(2) or (4)".
Pub. L. 100-485 substituted "(9), or (10)" for "(9), (10), or
(11)".
1984 - Subsec. (a)(2). Pub. L. 98-378 substituted "(10), or (11)"
for "or (10)".
Pub. L. 98-369, Sec. 2653(b)(4), substituted "(9), or (10)" for
"or (9)".
Pub. L. 98-369, Sec. 453(b)(4), substituted "(7), (8), or (9)"
for "(7), or (8)".
1982 - Subsec. (a)(2). Pub. L. 97-365 substituted "(m)(2) or (4)"
for "(m)(4)".
Pub. L. 97-248 inserted "(i)(3)(B)(i)," after "under subsection
(d),".
1980 - Subsec. (a)(2). Pub. L. 96-611, Sec. 11(a)(4)(A),
substituted "(l)(6), (7), or (8)" for "(l)(6) or (7)".
Pub. L. 96-499 substituted "person (not described in paragraph
(1))" for "officer, employee, or agent, or former officer,
employee, or agent, of any State (as defined in section
6103(b)(5)), any local child support enforcement agency, any
educational institution, or any State food stamp agency (as defined
in section 6103(l)(7)(C)" and "(m)(4) of section 6103" for
"(m)(4)(B) of section 6103".
Pub. L. 96-265, Sec. 408(a)(2)(D), as amended by Pub. L. 96-611,
Sec. 11(a)(2)(B)(iv), substituted "subsection (d), (l)(6), (7), or
(8), or (m)(4)(B)" for "subsection (d), (l)(6) or (7), or
(m)(4)(B)".
Pub. L. 96-249 substituted "any educational institution, or any
State food stamp agency (as defined in section 6103(l)(7)(C))" for
"or any educational institution" and "subsection (d), (l)(6) or
(7), or (m)(4)(B)" for "subsection (d), (l)(6), or (m)(4)(B)".
1978 - Subsec. (a)(1). Pub. L. 95-600, Sec. 701(bb)(6)(A),
inserted "willfully" before "to disclose".
Subsec. (a)(2). Pub. L. 95-600, Sec. 701(bb)(1)(C), (6)(A),
inserted provision relating to educational institutions, inserted
"willfully" before "to disclose", and substituted "subsection (d),
(l)(6), or (m)(4)(B) of section 6103" for "section 6103(d) or
(l)(6)".
Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(6)(B), substituted
"thereafter willfully to" for "to thereafter".
Subsec. (a)(4). Pub. L. 95-600, Sec. 701(bb)(6)(C), inserted
"willfully" before "to offer".
Subsec. (a)(5). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted
"willfully" before "to disclose".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1202(d), added pars. (3)
and (4), redesignated former par. (3) as (5), and in pars. (1),
(2), and (5) raised from a misdemeanor to a felony any criminal
violation of the disclosure rules, increased from $1,000 to $5,000
and from one year imprisonment to five years imprisonment the
maximum criminal penalties for an unauthorized disclosure of a
return or return information, extended the criminal penalties to
apply to unauthorized disclosures of any return or return
information and not merely income returns and other financial
information appearing on income returns, and extended the criminal
penalties to apply to former Federal and State officers and to
officers and employees of contractors having access to returns and
return information in connection with the processing, storage,
transmission, and reproduction of such returns and return
information, and the programming, maintenance, etc., of equipment.
Subsec. (c). Pub. L. 94-455, Sec. 1202(d), redesignated subsec.
(d) as (c). Former subsec. (c), covering offenses relating to the
reproduction of documents, was struck out.
Subsecs. (d), (e). Pub. L. 94-455, Sec. 1202(d), (h)(3),
redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as
so redesignated, substituted a cross reference to section 7216 as
covering penalties for disclosure or use of information by
preparers of returns for a cross reference to section 6106 as
covering special provisions applicable to returns of tax under
chapter 23 (relating to Federal Unemployment Tax). Former subsec.
(d) redesignated (c).
1960 - Subsecs. (d), (e). Pub. L. 86-778 added subsec. (d) and
redesignated former subsec. (d) as (e).
1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and
redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134 applicable to disclosures made on or
after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out
as a note under section 6103 of this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 applicable to summonses issued, and
software acquired, after July 22, 1998, see section 3413(e)(1) of
Pub. L. 105-206, set out as an Effective Date note under section
7612 of this title.
EFFECTIVE DATE OF 1997 AMENDMENTS
Section 2(c) of Pub. L. 105-35 provided that: "The amendments
made by this section [enacting section 7213A of this title and
amending this section] shall apply to violations occurring on and
after the date of the enactment of this Act [Aug. 5, 1997]."
Amendment by Pub. L. 105-33 effective Oct. 1, 1997, except as
otherwise provided in title XI of Pub. L. 105-33, see section 11721
of Pub. L. 105-33, set out as a note under section 4246 of Title
18, Crimes and Criminal Procedure.
EFFECTIVE DATE OF 1984 AMENDMENTS
Amendment by Pub. L. 98-378 applicable with respect to refunds
payable under section 6402 of this title after Dec. 31, 1985, see
section 21(g) of Pub. L. 98-378, set out as a note under section
6103 of this title.
Amendment by section 453(b)(4) of Pub. L. 98-369 effective on the
first day of the first calendar month which begins more than 90
days after July 18, 1984, see section 456(a) of Pub. L. 98-369, set
out as an Effective Date note under section 5101 of this title.
Amendment by section 2653(b)(4) of Pub. L. 98-369 applicable to
refunds payable under section 6402 of this title after Dec. 31,
1985, see section 2653(c) of Pub. L. 98-369, as amended, set out as
a note under section 6402 of this title.
EFFECTIVE DATE OF 1982 AMENDMENTS
Amendment by Pub. L. 97-365 effective Oct. 25, 1982, see section
8(d) of Pub. L. 97-365, set out as a note under section 6103 of
this title.
Amendment by Pub. L. 97-248 effective on the day after Sept. 3,
1982, see section 356(c) of Pub. L. 97-248, set out as a note under
section 6103 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 11(a)(4)(B) of Pub. L. 96-611 provided that: "The
amendment made by subparagraph (A) [amending this section] shall
take effect on December 5, 1980."
Amendment by Pub. L. 96-499 effective Dec. 5, 1980, see section
302(c) of Pub. L. 96-499, set out as a note under section 6103 of
this title.
Amendment by Pub. L. 96-265, as amended by section
11(a)(2)(B)(iv) of Pub. L. 96-611, effective June 9, 1980, see
section 11(a)(3) of Pub. L. 96-611 and section 408(a)(3) of Pub. L.
96-265, set out as notes under section 6103 of this title.
Amendment by Pub. L. 96-249 effective May 26, 1980, see section
127(a)(3) of Pub. L. 96-249, set out as a note under section 6103
of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 effective Jan. 1, 1977, see section
701(bb)(8) of Pub. L. 95-600, set out as a note under section 6103
of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section
1202(i) of Pub. L. 94-455, set out as a note under section 6103 of
this title.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86-778 effective Sept. 13, 1960, see section
103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of
Title 42, The Public Health and Welfare.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
this title.
CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY
SECTION 2653 OF PUB. L. 98-369
For provisions that nothing in amendments by section 2653 of Pub.
L. 98-369 be construed as exempting debts of corporations or any
other category of persons from application of such amendments, with
such amendments to extend to all Federal agencies (as defined in
such amendments), see section 9402(b) of Pub. L. 98-369, set out as
a note under section 6402 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6105, 6109, 7213A,
7431, 7513 of this title; title 5 section 3111; title 42 sections
405, 1320b-11.
-End-
-CITE-
26 USC Sec. 7213A 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7213A. Unauthorized inspection of returns or return
information
-STATUTE-
(a) Prohibitions
(1) Federal employees and other persons
It shall be unlawful for -
(A) any officer or employee of the United States, or
(B) any person described in subsection (l)(18) or (n) of
section 6103 or an officer or employee of any such person,
willfully to inspect, except as authorized in this title, any
return or return information.
(2) State and other employees
It shall be unlawful for any person (not described in paragraph
(1)) willfully to inspect, except as authorized in this title,
any return or return information acquired by such person or
another person under a provision of section 6103 referred to in
section 7213(a)(2).
(b) Penalty
(1) In general
Any violation of subsection (a) shall be punishable upon
conviction by a fine in any amount not exceeding $1,000, or
imprisonment of not more than 1 year, or both, together with the
costs of prosecution.
(2) Federal officers or employees
An officer or employee of the United States who is convicted of
any violation of subsection (a) shall, in addition to any other
punishment, be dismissed from office or discharged from
employment.
(c) Definitions
For purposes of this section, the terms "inspect", "return", and
"return information" have the respective meanings given such terms
by section 6103(b).
-SOURCE-
(Added Pub. L. 105-35, Sec. 2(a), Aug. 5, 1997, 111 Stat. 1104;
amended Pub. L. 107-210, div. A, title II, Sec. 202(b)(3), Aug. 6,
2002, 116 Stat. 961.)
-MISC1-
AMENDMENTS
2002 - Subsec. (a)(1)(B). Pub. L. 107-210 substituted "subsection
(l)(18) or (n) of section 6103" for "section 6103(n)".
EFFECTIVE DATE
Section applicable to violations occurring on and after Aug. 5,
1997, see section 2(c) of Pub. L. 105-35, set out as an Effective
Date of 1997 Amendment note under section 7213 of this title.
CONSTRUCTION OF 2002 AMENDMENT
Nothing in amendment by Pub. L. 107-210, other than provisions
relating to COBRA continuation coverage and reporting requirements,
to be construed as creating new mandate on any party regarding
health insurance coverage, see section 203(f) of Pub. L. 107-210,
set out as a note under section 2918 of Title 29, Labor.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6105, 7431 of this
title.
-End-
-CITE-
26 USC Sec. 7214 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7214. Offenses by officers and employees of the United States
-STATUTE-
(a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection
with any revenue law of the United States -
(1) who is guilty of any extortion or willful oppression under
color of law; or
(2) who knowingly demands other or greater sums than are
authorized by law, or receives any fee, compensation, or reward,
except as by law prescribed, for the performance of any duty; or
(3) who with intent to defeat the application of any provision
of this title fails to perform any of the duties of his office or
employment; or
(4) who conspires or colludes with any other person to defraud
the United States; or
(5) who knowingly makes opportunity for any person to defraud
the United States; or
(6) who does or omits to do any act with intent to enable any
other person to defraud the United States; or
(7) who makes or signs any fraudulent entry in any book, or
makes or signs any fraudulent certificate, return, or statement;
or
(8) who, having knowledge or information of the violation of
any revenue law by any person, or of fraud committed by any
person against the United States under any revenue law, fails to
report, in writing, such knowledge or information to the
Secretary; or
(9) who demands, or accepts, or attempts to collect, directly
or indirectly as payment or gift, or otherwise, any sum of money
or other thing of value for the compromise, adjustment, or
settlement of any charge or complaint for any violation or
alleged violation of law, except as expressly authorized by law
so to do;
shall be dismissed from office or discharged from employment and,
upon conviction thereof, shall be fined not more than $10,000, or
imprisoned not more than 5 years, or both. The court may in its
discretion award out of the fine so imposed an amount, not in
excess of one-half thereof, for the use of the informer, if any,
who shall be ascertained by the judgment of the court. The court
also shall render judgment against the said officer or employee for
the amount of damages sustained in favor of the party injured, to
be collected by execution.
(b) Interest of internal revenue officer or employee in tobacco or
liquor production
Any internal revenue officer or employee interested, directly or
indirectly, in the manufacture of tobacco, snuff, or cigarettes, or
in the production, rectification, or redistillation of distilled
spirits, shall be dismissed from office; and each such officer or
employee so interested in any such manufacture or production,
rectification, or redistillation or production of fermented liquors
shall be fined not more than $5,000.
(c) Cross reference
For penalty on collecting or disbursing officers trading in
public funds or debts of property, see 18 U.S.C. 1901.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85-859, title II,
Sec. 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a)(8). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
1958 - Subsec. (c). Pub. L. 85-859 struck out a cross reference
that related to penalty imposed for unlawfully removing or
permitting to be removed distilled spirits from a bonded warehouse.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
210(a)(1) of Pub. L. 85-859, set out as Effective Date note under
section 5001 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6531 of this title.
-End-
-CITE-
26 USC Sec. 7215 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7215. Offenses with respect to collected taxes
-STATUTE-
(a) Penalty
Any person who fails to comply with any provision of section
7512(b) shall, in addition to any other penalties provided by law,
be guilty of a misdemeanor, and, upon conviction thereof, shall be
fined not more than $5,000, or imprisoned not more than one year,
or both, together with the costs of prosecution.
(b) Exceptions
This section shall not apply -
(1) to any person, if such person shows that there was
reasonable doubt as to (A) whether the law required collection of
tax, or (B) who was required by law to collect tax, and
(2) to any person, if such person shows that the failure to
comply with the provisions of section 7512(b) was due to
circumstances beyond his control.
For purposes of paragraph (2), a lack of funds existing immediately
after the payment of wages (whether or not created by the payment
of such wages) shall not be considered to be circumstances beyond
the control of a person.
-SOURCE-
(Added Pub. L. 85-321, Sec. 2, Feb. 11, 1958, 72 Stat. 6; amended
Pub. L. 97-248, title III, Secs. 307(a)(15), 308(a), Sept. 3, 1982,
96 Stat. 590, 591; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5,
1983, 97 Stat. 369.)
-MISC1-
AMENDMENTS
1983 - Subsec. (b). Pub. L. 98-67 repealed amendments made by
Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsec. (b). Pub. L. 97-248 provided that, applicable to
payments of interest, dividends, and patronage dividends paid or
credited after June 30, 1983, last sentence of subsec. (b) is
amended to read as follows: "For purposes of paragraph (2), a lack
of funds existing immediately after the payment of wages or amounts
subject to withholding under subchapter B of chapter 24 (whether or
not created by the payment of such wages or amounts) shall not be
considered to be circumstances beyond the control of a person."
Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub.
L. 97-248 as of the close of June 30, 1983, and provided that the
Internal Revenue Code of 1954 [now 1986] [this title] shall be
applied and administered (subject to certain exceptions) as if such
subtitle A (and the amendments made by such subtitle A) had not
been enacted.
-End-
-CITE-
26 USC Sec. 7216 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7216. Disclosure or use of information by preparers of returns
-STATUTE-
(a) General rule
Any person who is engaged in the business of preparing, or
providing services in connection with the preparation of, returns
of the tax imposed by chapter 1, or any person who for compensation
prepares any such return for any other person, and who knowingly or
recklessly -
(1) discloses any information furnished to him for, or in
connection with, the preparation of any such return, or
(2) uses any such information for any purpose other than to
prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof,
shall be fined not more than $1,000, or imprisoned not more than 1
year, or both, together with the costs of prosecution.
(b) Exceptions
(1) Disclosure
Subsection (a) shall not apply to a disclosure of information
if such disclosure is made -
(A) pursuant to any other provision of this title, or
(B) pursuant to an order of a court.
(2) Use
Subsection (a) shall not apply to the use of information in the
preparation of, or in connection with the preparation of, State
and local tax returns and declarations of estimated tax of the
person to whom the information relates.
(3) Regulations
Subsection (a) shall not apply to a disclosure or use of
information which is permitted by regulations prescribed by the
Secretary under this section. Such regulations shall permit
(subject to such conditions as such regulations shall provide)
the disclosure or use of information for quality or peer reviews.
-SOURCE-
(Added Pub. L. 92-178, title III, Sec. 316(a), Dec. 10, 1971, 85
Stat. 529; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec.
412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100-647, title VI,
Sec. 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101-239, title
VII, Sec. 7739(a), Dec. 19, 1989, 103 Stat. 2404.)
-MISC1-
AMENDMENTS
1989 - Subsec. (b)(3). Pub. L. 101-239 inserted at end "Such
regulations shall permit (subject to such conditions as such
regulations shall provide) the disclosure or use of information for
quality or peer reviews."
1988 - Subsec. (a). Pub. L. 100-647 substituted "and who
knowingly or recklessly" for "and who".
1984 - Subsec. (a). Pub. L. 98-369 struck out from introductory
text "or declarations or amended declarations of estimated tax
under section 6015," after "chapter 1," and struck out "or
declaration" after "such return" in three places.
1976 - Subsec. (b)(3). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7739(b) of Pub. L. 101-239 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [Dec. 19, 1989]."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to disclosures or uses
after Dec. 31, 1988, see section 6242(d) of Pub. L. 100-647, set
out as an Effective Date note under section 6712 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to taxable
years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
L. 98-369, set out as a note under section 6654 of this title.
EFFECTIVE DATE
Section 316(c) of Pub. L. 92-178 provided that: "The amendments
made by this section [enacting this section] shall take effect on
the first day of the first month which begins after the date of the
enactment of this Act [Dec. 10, 1971]."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6103, 6713, 7213 of this
title.
-End-
-CITE-
26 USC Sec. 7217 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
-HEAD-
Sec. 7217. Prohibition on executive branch influence over taxpayer
audits and other investigations
-STATUTE-
(a) Prohibition
It shall be unlawful for any applicable person to request,
directly or indirectly, any officer or employee of the Internal
Revenue Service to conduct or terminate an audit or other
investigation of any particular taxpayer with respect to the tax
liability of such taxpayer.
(b) Reporting requirement
Any officer or employee of the Internal Revenue Service receiving
any request prohibited by subsection (a) shall report the receipt
of such request to the Treasury Inspector General for Tax
Administration.
(c) Exceptions
Subsection (a) shall not apply to any written request made -
(1) to an applicable person by or on behalf of the taxpayer and
forwarded by such applicable person to the Internal Revenue
Service;
(2) by an applicable person for disclosure of return or return
information under section 6103 if such request is made in
accordance with the requirements of such section; or
(3) by the Secretary of the Treasury as a consequence of the
implementation of a change in tax policy.
(d) Penalty
Any person who willfully violates subsection (a) or fails to
report under subsection (b) shall be punished upon conviction by a
fine in any amount not exceeding $5,000, or imprisonment of not
more than 5 years, or both, together with the costs of prosecution.
(e) Applicable person
For purposes of this section, the term "applicable person" means
-
(1) the President, the Vice President, any employee of the
executive office of the President, and any employee of the
executive office of the Vice President; and
(2) any individual (other than the Attorney General of the
United States) serving in a position specified in section 5312 of
title 5, United States Code.
-SOURCE-
(Added Pub. L. 105-206, title I, Sec. 1105(a), July 22, 1998, 112
Stat. 711.)
-MISC1-
PRIOR PROVISIONS
A prior section 7217, added Pub. L. 94-455, title XII, Sec.
1202(e)(1), Oct. 4, 1976, 90 Stat. 1687; amended Pub. L. 95-600,
title VII, Sec. 701(bb)(7), Nov. 6, 1978, 92 Stat. 2923, related to
civil damages for unauthorized disclosure of returns and return
information, prior to repeal by Pub. L. 97-248, title III, Sec.
357(b)(1), (c), Sept. 3, 1982, 96 Stat. 646, applicable with
respect to disclosures made after Sept. 3, 1982.
EFFECTIVE DATE
Pub. L. 105-206, title I, Sec. 1105(c), July 22, 1998, 112 Stat.
711, provided that: "The amendments made by this section [enacting
this section] shall apply to requests made after the date of the
enactment of this Act [July 22, 1998]."
-End-
-CITE-
26 USC PART II - PENALTIES APPLICABLE TO CERTAIN TAXES 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-MISC1-
Sec.
7231. Failure to obtain license for collection of foreign
items.
7232. Failure to register under section 4101, false
representations of registration status, etc.
[7233 to 7241. Repealed.]
AMENDMENTS
1997 - Pub. L. 105-34, title X, Sec. 1032(e)(12)(C), Aug. 5,
1997, 111 Stat. 935, added item 7232 and struck out former item
7232 "Failure to register, or false statement by manufacturer or
producer of gasoline, diesel fuel, or aviation fuel".
1996 - Pub. L. 104-188, title I, Sec. 1704(t)(20)(B), Aug. 20,
1996, 110 Stat. 1888, struck out "lubricating oil," after
"gasoline," in item 7232.
1990 - Pub. L. 101-508, title XI, Sec. 11801(c)(22)(D)(ii), Nov.
5, 1990, 104 Stat. 1388-528, struck out item 7240 "Officials
investing or speculating in sugar".
1988 - Pub. L. 100-647, title III, Sec. 3001(b)(3)(C), Nov. 10,
1988, 102 Stat. 3615, substituted ", lubricating oil, diesel fuel,
or aviation fuel" for "or lubricating oil" in item 7232.
Pub. L. 100-418, title I, Sec. 1941(b)(3)(F), Aug. 23, 1988, 102
Stat. 1324, struck out item 7241 "Willful failure to furnish
certain information regarding windfall profit tax on domestic crude
oil".
1980 - Pub. L. 96-223, title I, Sec. 101(e)(2), Apr. 2, 1980, 94
Stat. 252, added item 7241.
1976 - Pub. L. 94-455, title XIX, Secs. 1904(b)(7)(B)(ii),
(8)(D)(ii), (9)(B)(ii), (10)(F)(ii), 1952(n)(2)(B), Oct. 4, 1976,
90 Stat. 1815, 1816, 1818, 1846, struck out items 7233 "Failure to
pay, or attempt to evade payment of, tax on cotton futures, and
other violations", 7234 "Violation of laws relating to
oleomargarine or adulterated butter operations", 7235 "Violation of
laws relating to adulterated butter and process or renovated
butter", 7239 "Violations of laws relating to white phosphorus
matches", and 7241 "Penalty for fraudulent equalization tax
certificates".
1974 - Pub. L. 93-490, Sec. 3(b)(2), Oct. 26, 1974, 88 Stat.
1467, struck out item 7236 "Violation of laws relating to filled
cheese".
1970 - Pub. L. 91-513, title III, Sec. 1101(b)(4)(B), Oct. 27,
1970, 84 Stat. 1292, struck out items 7237 "Violation of laws
relating to narcotic drugs and to marihuana" and 7238 "Violation of
laws relating to opium for smoking".
1965 - Pub. L. 89-44, title VIII, Sec. 802(b)(6), June 21, 1965,
79 Stat. 159, struck out "or give bond" after "Failure to register"
in item 7232.
1964 - Pub. L. 88-563, Sec. 6(c)(2), Sept. 2, 1964, 78 Stat. 847,
inserted item 7241.
-End-
-CITE-
26 USC Sec. 7231 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
Sec. 7231. Failure to obtain license for collection of foreign
items
-STATUTE-
Any person required by section 7001 (relating to collection of
certain foreign items) to obtain a license who knowingly undertakes
to collect the payments described in section 7001 without having
obtained a license therefor, or without complying with regulations
prescribed under section 7001, shall be guilty of a misdemeanor
and, upon conviction thereof, shall be fined not more than $5,000,
or imprisoned not more than 1 year, or both.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 857.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7001 of this title.
-End-
-CITE-
26 USC Sec. 7232 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
Sec. 7232. Failure to register under section 4101, false
representations of registration status, etc.
-STATUTE-
Every person who fails to register as required by section 4101,
or who in connection with any purchase of any taxable fuel (as
defined in section 4083) or aviation fuel falsely represents
himself to be registered as provided by section 4101, or who
willfully makes any false statement in an application for
registration under section 4101, shall, upon conviction thereof, be
fined not more than $5,000, or imprisoned not more than 5 years, or
both, together with the costs of prosecution.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89-44, title VIII,
Sec. 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100-647, title
III, Sec. 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub.
L. 104-188, title I, Sec. 1704(t)(20)(A), Aug. 20, 1996, 110 Stat.
1888; Pub. L. 105-34, title X, Sec. 1032(e)(12)(A), (B), Aug. 5,
1997, 111 Stat. 935; Pub. L. 105-206, title VI, Sec. 6010(h)(2),
July 22, 1998, 112 Stat. 815.)
-MISC1-
AMENDMENTS
1998 - Pub. L. 105-206 provided that amendment made by section
1032(e)(12)(A) of Pub. L. 105-34 shall be applied as if "gasoline,
diesel fuel," were the material proposed to be stricken. See 1997
Amendment note below.
1997 - Pub. L. 105-34, Sec. 1032(e)(12)(B), amended section
catchline generally. Prior to amendment, catchline read as follows:
"Failure to register, or false statement by manufacturer or
producer of gasoline, diesel fuel, or aviation fuel".
Pub. L. 105-34, Sec. 1032(e)(12)(A), which directed the
substitution of "any taxable fuel (as defined in section 4083)" for
"gasoline, lubricating oil, diesel fuel", was executed by making
the substitution for "gasoline, diesel fuel," to reflect the
probable intent of Congress. See 1998 Amendment note above.
1996 - Pub. L. 104-188 struck out "lubricating oil," after
"gasoline," in section catchline and text.
1988 - Pub. L. 100-647 substituted ", lubricating oil, diesel
fuel, or aviation fuel" for "or lubricating oil" in section
catchline and in text.
1965 - Pub. L. 89-44 struck out "or give bond" after "Failure to
register" in section catchline and "or give bond" after "register"
and "and bonded" after "registered" in text.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 effective, except as otherwise
provided, as if included in the provisions of the Taxpayer Relief
Act of 1997, Pub. L. 105-34, to which such amendment relates, see
section 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective July 1, 1998, see section
1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under
section 4041 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective Jan. 1, 1989, see section
3001(c) of Pub. L. 100-647, set out as a note under section 4093 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable with respect to articles
sold on or after July 1, 1965, see section 802(d)(1) of Pub. L.
89-44, set out as a note under section 4082 of this title.
-End-
-CITE-
26 USC Sec. 7233 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7233. Repealed. Pub. L. 94-455, title XIX, Sec.
1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to
failure to pay, or attempt to evade payment of, tax on cotton
futures, and other violations.
EFFECTIVE DATE OF REPEAL
Repeal effective on 90th day after Oct. 4, 1976, see section
1952(o) of Pub. L. 94-455, set out as an Effective Date note under
section 15b of Title 7, Agriculture.
-End-
-CITE-
26 USC Sec. 7234 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7234. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to
false branding, selling, or packing of oleomargarine, removal or
defacement of stamps, marks, or brands on packages of oleomargarine
or adulterated butter, failure of wholesale dealers to keep or
permit inspection of books, or to render returns, and offenses
involving imported oleomargarine or adulterated butter.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7235 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7235. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 859, related to
the false branding, sale, packing, or stamping of adulterated
butter, the failure of wholesale dealers to keep or permit
inspection of books or to render returns, the failure to comply
with provisions relating to the manufacture, storage, and marking
of process or renovated butter, fraud by manufacturers, and the
failure to pay the special tax on dealers in adulterated butter.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7236 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7236. Repealed. Pub. L. 93-490, Sec. 3(b)(1), Oct. 26, 1974,
88 Stat. 1466]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 860, set out acts
and penalties for violations of laws relating to filled cheese.
EFFECTIVE DATE OF REPEAL
Repeal applicable to filled cheese manufactured, imported, or
sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93-490, set
out as a note under sections 4831 to 4834 of this title.
-End-
-CITE-
26 USC Secs. 7237, 7238 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Secs. 7237, 7238. Repealed. Pub. L. 91-513, title III, Sec.
1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
-MISC1-
Section 7237, acts Aug. 16, 1954, ch. 736, 68A Stat. 860; Jan.
20, 1955, ch. 1, 69 Stat. 3; July 18, 1956, ch. 629, title I, Sec.
103, 70 Stat. 568; Nov. 8, 1966, Pub. L. 89-793, title V, Sec. 501,
80 Stat. 1449, set out acts constituting violations relating to
narcotic drugs and marihuana. See section 801 et seq. of Title 21,
Food and Drugs.
Section 7238, act Aug. 16, 1954, ch. 736, 68A Stat. 861, set the
penalty for the violation of provisions of this title relating to
opium for smoking.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of seventh calendar month that
begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91-513,
set out as an Effective Date note under section 951 of Title 21,
Food and Drugs.
SAVINGS PROVISION
Prosecutions for any violation of law occurring, and civil
seizures or forfeitures and injunctive proceedings commenced, prior
to the effective date of repeal of these sections by section 1101
of Pub. L. 91-513 not to be affected or abated by reason thereof,
see section 1103 of Pub. L. 91-513, set out as a note under section
171 of Title 21, Food and Drugs.
-End-
-CITE-
26 USC Sec. 7239 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7239. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 861, related to
violations regarding the selling of unstamped white phosphorus
matches and the use of insufficient stamps.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7240 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7240. Repealed. Pub. L. 101-508, title XI, Sec.
11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528]
-MISC1-
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 861; Oct. 4,
1976, Pub. L. 94-455, title XIX, Sec. 1904(b)(6)(A), 90 Stat. 1815,
set forth penalties for persons who invested or speculated in sugar
while acting in any official capacity in the administration of
former chapter 37 of this title.
SAVINGS PROVISION
For provisions that nothing in repeal by Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring,
property acquired, or items of income, loss, deduction, or credit
taken into account prior to Nov. 5, 1990, for purposes of
determining liability for tax for periods ending after Nov. 5,
1990, see section 11821(b) of Pub. L. 101-508, set out as a note
under section 29 of this title.
-End-
-CITE-
26 USC Sec. 7241 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-HEAD-
[Sec. 7241. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),
Aug. 23, 1988, 102 Stat. 1323]
-MISC1-
Section, added Pub. L. 96-223, title I, Sec. 101(e)(1), Apr. 2,
1980, 94 Stat. 252, prescribed penalty for willful failure to
furnish certain information regarding windfall profit tax on
domestic crude oil.
A prior section 7241, Pub. L. 88-563, Sec. 6(b), Sept. 2, 1964,
78 Stat. 847, which related to penalty for fraudulent equalization
tax certificates, was repealed by Pub. L. 94-455, title XIX, Sec.
1904(b)(10)(F)(i), (iii), Oct. 4, 1976, 90 Stat. 1818, effective
with respect to statements and certificates executed after June 30,
1974.
EFFECTIVE DATE OF REPEAL
Repeal applicable to crude oil removed from the premises on or
after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set
out as an Effective Date of 1988 Amendment note under section 164
of this title.
-End-
-CITE-
26 USC Subchapter B - Other Offenses 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
SUBCHAPTER B - OTHER OFFENSES
-MISC1-
Sec.
7261. Representation that retailers' excise tax is excluded
from price of article.
7262. Violation of occupational tax laws relating to
wagering - failure to pay special tax.
[7263 to 7267. Repealed.]
7268. Possession with intent to sell in fraud of law or to
evade tax.
7269. Failure to produce records.
7270. Insurance policies.
7271. Penalties for offenses relating to stamps.
7272. Penalty for failure to register.
7273. Penalties for offenses relating to special taxes.
[7274. Repealed.]
7275. Penalty for offenses relating to certain airline
tickets and advertising.
AMENDMENTS
1976 - Pub. L. 94-455, title XIX, Secs. 1904(b)(7)(C)(ii),
(8)(E)(ii), (9)(C)(ii), 1952(n)(3)(B), Oct. 4, 1976, 90 Stat. 1815,
1816, 1846, struck out items 7263 "Penalties relating to cotton
futures", 7264 "Offenses relating to renovated or adulterated
butter", 7265 "Other offenses relating to oleomargarine or
adulterated butter operations", 7267 "Offenses relating to white
phosphorus matches", and 7274 "Penalty for offenses relating to
white phosphorus matches".
1974 - Pub. L. 93-490, Sec. 3(b)(4), Oct. 26, 1974, 88 Stat.
1467, struck out item 7266 "Offenses relating to filled cheese".
1970 - Pub. L. 91-258, title II, Sec. 203(c)(2), May 21, 1970, 84
Stat. 239, added item 7275.
1965 - Pub. L. 89-44, title VI, Sec. 601(i), June 21, 1965, 79
Stat. 155, struck out item 7275 "Failure to print correct price on
tickets".
-End-
-CITE-
26 USC Sec. 7261 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7261. Representation that retailers' excise tax is excluded
from price of article
-STATUTE-
Whoever, in connection with the sale or lease, or offer for sale
or lease, of any article taxable under chapter 31, makes any
statement, written or oral, in advertisement or otherwise, intended
or calculated to lead any person to believe that the price of the
article does not include the tax imposed by chapter 31, shall on
conviction thereof be fined not more than $1,000.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
-End-
-CITE-
26 USC Sec. 7262 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7262. Violation of occupational tax laws relating to wagering
- failure to pay special tax
-STATUTE-
Any person who does any act which makes him liable for special
tax under subchapter B of chapter 35 without having paid such tax,
shall, besides being liable to the payment of the tax, be fined not
less than $1,000 and not more than $5,000.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7012 of this title.
-End-
-CITE-
26 USC Sec. 7263 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
[Sec. 7263. Repealed. Pub. L. 94-455, title XIX, Sec.
1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, provided
penalties for violations related to cotton futures.
EFFECTIVE DATE OF REPEAL
Repeal effective on 90th day after Oct. 4, 1976, see section
1952(o) of Pub. L. 94-455, set out as an Effective Date note under
section 15b of Title 7, Agriculture.
-End-
-CITE-
26 USC Sec. 7264 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
[Sec. 7264. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided the
penalty for offenses relating to renovated or adulterated butter.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7265 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
[Sec. 7265. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided
penalties for offenses relating to oleomargarine or adulterated
butter operations.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7266 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
[Sec. 7266. Repealed. Pub. L. 93-490, Sec. 3(b)(3), Oct. 26, 1974,
88 Stat. 1467]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, set out
offenses and penalties relating to filled cheese.
EFFECTIVE DATE OF REPEAL
Repeal applicable to filled cheese manufactured, imported, or
sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93-490, set
out as a note under sections 4831 to 4834 of this title.
-End-
-CITE-
26 USC Sec. 7267 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
[Sec. 7267. Repealed. Pub. L. 94-455, title XIX, Sec.
1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
-MISC1-
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 864, provided
penalties for offenses relating to white phosphorus matches.
EFFECTIVE DATE OF REPEAL
Repeal effective on first day of first month which begins more
than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.
94-455, set out as an Effective Date of 1976 Amendment note under
section 4041 of this title.
-End-
-CITE-
26 USC Sec. 7268 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7268. Possession with intent to sell in fraud of law or to
evade tax
-STATUTE-
Every person who shall have in his custody or possession any
goods, wares, merchandise, articles, or objects on which taxes are
imposed by law, for the purpose of selling the same in fraud of the
internal revenue laws, or with design to avoid payment of the taxes
imposed thereon, shall be liable to a penalty of $500 or not less
than double the amount of taxes fraudulently attempted to be
evaded.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 865.)
-End-
-CITE-
26 USC Sec. 7269 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7269. Failure to produce records
-STATUTE-
Whoever fails to comply with any duty imposed upon him by section
6018, 6036 (in the case of an executor), or 6075(a), or, having in
his possession or control any record, file, or paper, containing or
supposed to contain any information concerning the estate of the
decedent, or, having in his possession or control any property
comprised in the gross estate of the decedent, fails to exhibit the
same upon request to the Secretary who desires to examine the same
in the performance of his duties under chapter 11 (relating to
estate taxes), shall be liable to a penalty of not exceeding $500,
to be recovered, with costs of suit, in a civil action in the name
of the United States.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 7270 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7270. Insurance policies
-STATUTE-
Any person who fails to comply with the requirements of section
4374 (relating to liability for tax on policies issued by foreign
insurers), with intent to evade the tax shall, in addition to other
penalties provided therefor, pay a fine of double the amount of the
tax.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,
Sec. 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 substituted "liability for tax on policies
issued by foreign insurers" for "the affixing of stamps on
insurance policies, etc.".
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective on first day of first month
which begins more than 90 days after Oct. 4, 1976, see section
1904(d) of Pub. L. 94-455, set out as a note under section 4041 of
this title.
-End-
-CITE-
26 USC Sec. 7271 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7271. Penalties for offenses relating to stamps
-STATUTE-
Any person who with respect to any tax payable by stamps -
(1) Failure to attach or cancel stamps, etc.
Fails to comply with rules or regulations prescribed pursuant
to section 6804 (relating to attachment, cancellation, etc., of
stamps), unless such failure is shown to be due to reasonable
cause and not willful neglect; or
(2) Instruments
Makes, signs, issues, or accepts, or causes to be made, signed,
issued, or accepted, any instrument, document, or paper of any
kind or description whatsoever without the full amount of tax
thereon being duly paid; or
(3) Disposal and receipt of stamped packages
In the case of any container which is stamped, branded, or
marked (whether or not under authority of law) in such manner as
to show that the provisions of the internal revenue laws with
respect to the contents or intended contents thereof have been
complied with, and which is empty or contains any contents other
than contents therein when the container was lawfully stamped,
branded, or marked -
(A) Transfers or receives (whether by sale, gift, or
otherwise) such container knowing it to be empty or to contain
such other contents; or
(B) Stamps, brands, or marks such container, or otherwise
produces such as stamped, branded, or marked container, knowing
it to be empty or to contain such other contents;
shall be liable for each such offense to a penalty of $50.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,
Sec. 1906(a)(41), Oct. 4, 1976, 90 Stat. 1830.)
-MISC1-
AMENDMENTS
1976 - Pars. (2) to (4). Pub. L. 94-455 redesignated pars. (3)
and (4) as (2) and (3), respectively. Former par. (2), which
related to persons who manufactured or imported and sold, or
offered for sale, or caused to be manufactured or imported and
sold, or offered for sale, any playing card, package, or other
article without the full amount of tax being paid, was struck out.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective on first day of first month
which begins more than 90 days after Oct. 4, 1976, see section
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 7208, 7303 of this title.
-End-
-CITE-
26 USC Sec. 7272 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
-HEAD-
Sec. 7272. Penalty for failure to register
-STATUTE-
(a) In general
Any person (other than persons required to register under
subtitle E, or persons engaging in a trade or business on which a
special tax is imposed by such subtitle) who fails to register with
the Secretary as required by this title or by regulations issued
thereunder shall be liable to a penalty of $50.
(b) Cross references
For provisions relating to persons required by this title to
register, see sections 4101, 4412, and 7011.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85-475, Sec.
4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title II,
Sec. 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89-44,
title VI, Sec. 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94-455,
title XIX, Secs. 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4,
1976, 90 Stat. 1816, 1830, 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (b). Pub. L. 94-455, Secs. 1904(b)(8)(F), 1906(a)(42),
struck out "4722, 4753, 4804(d)," after "4412,".
1965 - Subsec. (b). Pub. L. 89-44 struck out "4455," after
"4412,".
1958 - Subsec. (a). Pub. L. 85-859, Sec. 204(6), excluded persons
required to register under subtitle E and persons engaging in a
trade or business on which a special tax is imposed by such
subtitle.
Subsec. (b). Pub. L. 85-859, Sec. 204(7), struck out references
to sections 5802 and 5841 of this title.
Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on
first day of first month which begins more than 90 days after Oct.
4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note
under section 4041 of this title.
Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455
effective on first day of first month which begins more than 90
days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455,
set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 to take effect in a manner consistent
with effective date of change of tax provision to which related,
see section 701(e) of Pub. L. 89-44, set out as a note under
section 6103 of this title.
EFFECTIVE DATE OF 1958 AMENDMENTS
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
under section 5001 of this title.
For effective date of amendment by Pub. L. 85-475, see section
4(c) of Pub. L. 85-475, set out as a note under section 6415 of
this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 7012 of this title.
-End- |
