Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES · Subchapter A— Crimes · § 7204

§ 7204. Fraudulent statement or failure to make statement to employees

94 words·~1 min read·/usc/title-26/section-7204

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
(Aug. 16, 1954, ch. 736, 68A Stat. 852.)
Connections7 cite this
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 852
Citation graph
cites case law
§ 7204
Fraudulent statement or failure to make statement to employees
IRM×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 852
Cites 2Cited by 7 across 1 source
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.