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. 7206. Fraud and false statements
STATUTE
Any person who -
(1) Declaration under penalties of perjury
Willfully makes and subscribes any return, statement, or other
document, which contains or is verified by a written declaration
that it is made under the penalties of perjury, and which he does
not believe to be true and correct as to every material matter;
or
(2) Aid or assistance
Willfully aids or assists in, or procures, counsels, or advises
the preparation or presentation under, or in connection with any
matter arising under, the internal revenue laws, of a return,
affidavit, claim, or other document, which is fraudulent or is
false as to any material matter, whether or not such falsity or
fraud is with the knowledge or consent of the person authorized
or required to present such return, affidavit, claim, or
document; or
(3) Fraudulent bonds, permits, and entries
Simulates or falsely or fraudulently executes or signs any
bond, permit, entry, or other document required by the provisions
of the internal revenue laws, or by any regulation made in
pursuance thereof, or procures the same to be falsely or
fraudulently executed, or advises, aids in, or connives at such
execution thereof; or
(4) Removal or concealment with intent to defraud
Removes, deposits, or conceals, or is concerned in removing,
depositing, or concealing, any goods or commodities for or in
respect whereof any tax is or shall be imposed, or any property
upon which levy is authorized by section 6331, with intent to
evade or defeat the assessment or collection of any tax imposed
by this title; or
(5) Compromises and closing agreements
In connection with any compromise under section 7122, or offer
of such compromise, or in connection with any closing agreement
under section 7121, or offer to enter into any such agreement,
willfully -
(A) Concealment of property
Conceals from any officer or employee of the United States
any property belonging to the estate of a taxpayer or other
person liable in respect of the tax, or
(B) Withholding, falsifying, and destroying records
Receives, withholds, destroys, mutilates, or falsifies any
book, document, or record, or makes any false statement,
relating to the estate or financial condition of the taxpayer
or other person liable in respect of the tax;
shall 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 3 years, or both,
together with the costs of prosecution.
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97-248, title III,
Sec. 329(c), Sept. 3, 1982, 96 Stat. 618.)
AMENDMENTS
1982 - Pub. L. 97-248 substituted "$100,000 ($500,000 in the case
of a corporation)" for "$5,000".
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to offenses committed
after Sept. 3, 1982, see section 329(e) of Pub. L. 97-248, set out
as a note under section 7201 of this title.
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