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CITE

    26 USC Sec. 7205                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7205. Fraudulent withholding exemption certificate or failure
      to supply information

STATUTE

    (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.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89-368, title I,
    Sec. 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97-34, title
    VII, Sec. 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97-248,
    title III, Secs. 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591;
    Pub. L. 98-67, title I, Secs. 102(a), 107(b), Aug. 5, 1983, 97
    Stat. 369, 382; Pub. L. 98-369, div. A, title I, Sec. 159(a), July
    18, 1984, 98 Stat. 696; Pub. L. 101-239, title VII, Sec.
    7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)

AMENDMENTS

      1989 - Subsec. (b). Pub. L. 101-239 amended subsec. (b)
    generally. Prior to amendment, subsec. (b) read as follows: "If any
    individual willfully makes -
        "(1) any false certification or affirmation on any statement
      required by a payor in order to meet the due diligence
      requirements of section 6676(b), or
        "(2) 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."
      1984 - Pub. L. 98-369 in subsecs. (a) and (b) substituted "in
    addition to" for "in lieu of" and struck out reference to penalty
    under section 6682 after "penalty provided by law".
      1983 - Pub. L. 98-67 designated existing provisions as subsec.
    (a), added subsec. (b), and repealed amendments made by Pub. L. 97-
    248. See 1982 Amendment note below.
      1982 - Pub. L. 97-248 provided that, applicable to payments of
    interest, dividends, and patronage dividends paid or credited after
    June 30, 1983, this section is amended by designating the existing
    provisions as subsec. (a) with a heading of "Withholding on wages",
    and by adding a new subsec. (b). Section 102(a), (b) of Pub. L. 98-
    67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A
    (Secs. 301-308) of title III of Pub. L. 97-248 as of the close of
    June 30, 1983, and provided that the Internal Revenue Code of 1954
    [now 1986] [this title] shall be applied and administered (subject
    to certain exceptions) as if such subtitle A (and the amendments
    made by such subtitle A) had not been enacted. Subsec. (b),
    referred to above, read as follows:
       "(b) Withholding of interest and dividends
        "Any person who -
          "(1) willfully files an exemption certificate with any payor
        under section 3452(f)(1)(A), which is known by him to be
        fraudulent or to be false as to any material matter, or
          "(2) is required to furnish notice under section
        3452(f)(1)(B), and willfully fails to furnish such notice in
        the manner and at the time required pursuant to section
        3452(f)(1)(B) or the regulations prescribed thereunder,
      shall, in lieu of any penalty otherwise provided, upon conviction
      thereof, be fined not more than $500, or imprisoned not more than
      1 year, or both."
      1981 - Pub. L. 97-34 substituted "$1,000" for "$500".
      1966 - Pub. L. 89-368 substituted "section 3402" and "any other
    penalty provided by law (except the penalty provided by section
    6682)" for "section 3402(f)" and "any penalty otherwise provided"
    respectively.
                     EFFECTIVE DATE OF 1989 AMENDMENT
      Amendment by Pub. L. 101-239 applicable to returns and statements
    the due date for which (determined without regard to extensions) is
    after Dec. 31, 1989, see section 7711(c) of Pub. L. 101-239, set
    out as a note under section 6721 of this title.
                     EFFECTIVE DATE OF 1984 AMENDMENT
      Section 159(b) of Pub. L. 98-369 provided that: "The amendments
    made by this section [amending this section] shall apply to actions
    and failures to act occurring after the date of the enactment of
    this Act [July 18, 1984]."
                     EFFECTIVE DATE OF 1983 AMENDMENT
      Amendment by section 107(b) of Pub. L. 98-67 effective Aug. 5,
    1983, see section 110(c) of Pub. L. 98-67, set out as a note under
    section 31 of this title.
                     EFFECTIVE DATE OF 1981 AMENDMENT
      Amendment by Pub. L. 97-34 applicable to acts and failures to act
    after Dec. 31, 1981, see section 721(d) of Pub. L. 97-34, set out
    as a note under section 6682 of this title.
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