
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7206]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7206. Fraud and false statements

    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.

(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.

                  Section Referred to in Other Sections

    This section is referred to in sections 6013, 6531, 7124 of this 
title; title 7 section 12a; title 18 sections 1956, 3237.
