§ 7207. Fraudulent returns, statements, or other documents
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/usc/title-26/section-7207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87–792, § 7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91–172, title I, § 101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, § 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97–248, title III, § 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98–369, div. A, title IV, § 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L. 100–203, title X, § 10704(c), Dec. 22, 1987, 101 Stat. 1330–463; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681–890; Pub. L. 107–276, § 6(d), Nov. 2, 2002, 116 Stat. 1933.)
Connections17 cite this · traces to 7
Cited by 17 sections · top 10
statutes-at-large
- Public Law 87–788
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 96–603To amend the Internal Revenue Code of 1954 to simplify private foundation return and reporting requirements, and for other purposes
- Public Law 107–276To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publ
- Public Law 110–428To amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury to disclose certain prisoner return information to the Federal Bureau of Prisons, and for other purposes
Traces to 7 documents
U.S. Code
- Publicity of information required from certain exempt organizations and certain trusts§ 6104
- Failure to file certain information returns, registration statements, etc.§ 6652
- Adjusted gross income defined§ 62
- Attempt to evade or defeat tax§ 7201
- Returns by exempt organizations§ 6033
- Excise tax based on investment income§ 4940
- Credit for the elderly and the permanently and totally disabled§ 22
40 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 853
- Pub. L. 87–792, § 7(m)(3)
- 76 Stat. 831
- Pub. L. 91–172, title I, § 101(e)(5)
- 83 Stat. 524
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 96–603, § 1(d)(5)
- 94 Stat. 3505
- Pub. L. 97–248, title III, § 329(d)
- 96 Stat. 619
- Pub. L. 98–369, div. A, title IV, § 491(d)(51)
- 98 Stat. 852
- Pub. L. 100–203, title X, § 10704(c)
- 101 Stat. 1330–463
- Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E)
- 112 Stat. 2681–890
- Pub. L. 107–276, § 6(d)
- 116 Stat. 1933
- Pub. L. 107–276
- Pub. L. 105–277
- Pub. L. 100–203
- Pub. L. 98–369
- Pub. L. 97–248
- Pub. L. 96–603
- Pub. L. 94–455
- Pub. L. 91–172
- Pub. L. 87–792
- Pub. L. 107–276, § 6(h)(3)
- 116 Stat. 1934
- section 1004(b)(3) of Pub. L. 105–277
- section 10704(d) of Pub. L. 100–203
- section 491(f)(1) of Pub. L. 98–369
- section 329(e) of Pub. L. 97–248
- section 1(f) of Pub. L. 96–603
- section 101(k)(1) of Pub. L. 91–172
- section 8 of Pub. L. 87–792
- Pub. L. 110–428, § 2(e)
- 122 Stat. 4840
Citation graph
cites case law
§ 7207
Fraudulent returns, statements, or other documents
Stat.×8
IRM×7
C.F.R.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 853
Pub. L.Pub. L. 87–792, § 7(m)(3)
Stat.76 Stat. 831
Pub. L.Pub. L. 91–172, title I, § 101(e)(5)
Cites 47 · showing 12Cited by 17 across 3 sources