§ 7206. Fraud and false statements
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/usc/title-26/section-7206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)
Connections63 cite this · traces to 1
Cited by 63 sections · top 18
IRM
- IRM 25.1.2Recognizing and Developing Fraud
- IRM 9.1.3Criminal Statutory Provisions and Common Law
- IRM 25.1.1Overview/Definitions
- IRM 9.5.12Processing Completed Criminal Investigation Reports
- IRM 9.9.4Criminal Investigation Management Information System Data Fields
- IRM 9.5.11Other Investigations
- IRM 25.1.11Campus Collection Fraud Procedures
- IRM 9.6.2Plea Agreements and Sentencing Process
- IRM 9.5.3Criminal Investigation Strategies
- IRM 9.5.5Money Laundering and Currency Crimes
- IRM 9.5.8Investigative Reports
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U.S. Code
6 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 852
- Pub. L. 97–248, title III, § 329(c)
- 96 Stat. 618
- Pub. L. 97–248
- section 329(e) of Pub. L. 97–248
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cites case law
§ 7206
Fraud and false statements
IRM×56
Fed. Reg.×4
C.F.R.×2
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 852
Pub. L.Pub. L. 97–248, title III, § 329(c)
Stat.96 Stat. 618
Pub. L.Pub. L. 97–248
Cites 7 · showing 6Cited by 63 across 4 sources