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  • Sec.  7201. Attempt to evade or defeat tax.
  • Sec.  7202. Willful failure to collect or pay over tax.
  • Sec.  7203. Willful failure to file return, supply information, or pay tax.
  • Sec.  7204. Fraudulent statement or failure to make statement to employees.
  • Sec.  7205. Fraudulent withholding exemption certificate or failure to supply information.
  • Sec.  7206. Fraud and false statements.
  • Sec.  7207. Fraudulent returns, statements, or other documents.
  • Sec.  7208. Offenses relating to stamps.
  • Sec.  7209. Unauthorized use or sale of stamps.
  • Sec.  7210. Failure to obey summons.
  • Sec.  7211. False statements to purchasers or lessees relating to tax.
  • Sec.  7212. Attempts to interfere with administration of internal revenue laws.
  • Sec.  7213. Unauthorized disclosure of information.
  • Sec.  7213A. Unauthorized inspection of returns or return information.
  • Sec.  7214. Offenses by officers and employees of the United States.
  • Sec.  7215. Offenses with respect to collected taxes.
  • Sec.  7216. Disclosure or use of information by preparers of returns.
  • Sec.  7217. Prohibition on executive branch influence over taxpayer audits and other investigations.
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(Last updated May 8, 2002)