§ 7201. Attempt to evade or defeat tax

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 851 · 68A Stat. 851
Enacted · 26 U.S.C. § 7201
Aug. 16, 1954, ch. 736, 68A Stat. 851
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 851
1982
Pub. L. 97–248 title III § 329(a) · 96 Stat. 324
Substituted · 26 U.S.C. § 7201
Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”
Source evidence
Code amendment note
Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Enacted provision · exact public law section
(a) Attempt to Evade or Defeat Tax.— Section 7201 (relating to 26 USC 7201. attempt to evade or defeat tax) is amended by striking out “$10,000” and inserting in lieu thereof “$100,000 ($500,000 in the case of a corporation)”.
Effective date note
Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, 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].”

1 of 2 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments

1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, 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].”

Credits

1954–1982 · 2 acts

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

Show as published

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