All Agencies, Latest Month		All Agencies, Current FY		Geographic Distribution of Convictions for All Agencies, FY 2024
	6 Prosecutions in September 2024		90 Prosecutions in Fiscal Year 2024
	8 Convictions in September 2024		105 Convictions in Fiscal Year 2024

CITE

    26 USC Sec. 7201                                            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. 7201. Attempt to evade or defeat tax

STATUTE

      Any person who willfully attempts in any manner to evade or
    defeat any tax imposed by this title or the payment thereof shall,
    in addition to other penalties provided by law, 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 5 years, or both, together with the costs of prosecution.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97-248, title III,
    Sec. 329(a), Sept. 3, 1982, 96 Stat. 618.)

AMENDMENTS

      1982 - Pub. L. 97-248 substituted "$100,000 ($500,000 in the case
    of a corporation)" for "$10,000".
                     EFFECTIVE DATE OF 1982 AMENDMENT
      Section 329(e) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section and sections 7203,
    7206, and 7207 of this title] shall apply to offenses committed
    after the date of the enactment of this Act [Sept. 3, 1982]."