26 USC Part I
GENERAL PROVISIONS
October 30, 2020
§
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
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