26 U.S.C. Chapter 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES

• § 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
• § 7231— Failure to obtain license for collection of foreign items
• § 7232— Failure to register or reregister under section 4101, false representations of registration status, etc.
• § 7261— Representation that retailers’ excise tax is excluded from price of article
• § 7262— Violation of occupational tax laws relating to wagering—failure to pay special tax
• § 7268— Possession with intent to sell in fraud of law or to evade tax
• § 7269— Failure to produce records
• § 7270— Insurance policies
• § 7271— Penalties for offenses relating to stamps
• § 7272— Penalty for failure to register or reregister
• § 7273— Penalties for offenses relating to special taxes
• § 7275— Penalty for offenses relating to certain airline tickets and advertising
• § 7301— Property subject to tax
• § 7302— Property used in violation of internal revenue laws
• § 7303— Other property subject to forfeiture
• § 7304— Penalty for fraudulently claiming drawback
• § 7321— Authority to seize property subject to forfeiture
• § 7322— Delivery of seized personal property to United States marshal
• § 7323— Judicial action to enforce forfeiture
• § 7324— Special disposition of perishable goods
• § 7325— Personal property valued at $100,000 or less
• § 7327— Customs laws applicable
• § 7328— Cross references
• § 7341— Penalty for sales to evade tax
• § 7342— Penalty for refusal to permit entry or examination
• § 7343— Definition of term “person”
• § 7344— Extended application of penalties relating to officers of the Treasury Department
• § 7345— Revocation or denial of passport in case of certain tax delinquencies