§ 7205. Fraudulent withholding exemption certificate or failure to supply information
809 words·~4 min read·
/usc/title-26/section-7205A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89–368, title I, § 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97–34, title VII, § 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97–248, title III, §§ 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, §§ 102(a), 107(b), Aug. 5, 1983, 97 Stat. 369, 382; Pub. L. 98–369, div. A, title I, § 159(a), July 18, 1984, 98 Stat. 696; Pub. L. 101–239, title VII, § 7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)
Connections18 cite this · traces to 3
Cited by 18 sections · top 8
statutes-at-large
- Public Law 89–367
- Public Law 98–67To promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
25 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 852
- Pub. L. 89–368, title I, § 101(e)(5)
- 80 Stat. 62
- Pub. L. 97–34, title VII, § 721(b)
- 95 Stat. 341
- Pub. L. 97–248, title III
- 96 Stat. 588
- Pub. L. 98–67, title I
- 97 Stat. 369
- Pub. L. 98–369, div. A, title I, § 159(a)
- 98 Stat. 696
- Pub. L. 101–239, title VII, § 7711(b)(2)
- 103 Stat. 2393
- Pub. L. 101–239
- Pub. L. 98–369
- Pub. L. 98–67
- Pub. L. 97–248
- Pub. L. 97–34
- Pub. L. 89–368
- section 7711(c) of Pub. L. 101–239
- Pub. L. 98–369, div. A, title I, § 159(b)
- section 107(b) of Pub. L. 98–67
- section 110(c) of Pub. L. 98–67
- section 721(d) of Pub. L. 97–34
Citation graph
cites case law
§ 7205
Fraudulent withholding exemption certificate or failure to supply information
IRM×11
Stat.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 852
Pub. L.Pub. L. 89–368, title I, § 101(e)(5)
Stat.80 Stat. 62
Pub. L.Pub. L. 97–34, title VII, § 721(b)
Cites 28 · showing 8Cited by 18 across 2 sources