§ 7203. Willful failure to file return, supply information, or pay tax

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.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 851 · 68A Stat. 851

   Enacted · 26 U.S.C. § 7203

   Aug. 16, 1954, ch. 736, 68A Stat. 851

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 851

2. 1968

   Revenue and Expenditure Control Act of 1968

   Pub. L. 90–364 title I § 103(e)(5) · 82 Stat. 251

   Struck · 26 U.S.C. § 7203

   Pub. L. 90–364 struck out reference to section 6016

   Source evidence

   Code amendment note
   Pub. L. 90–364 struck out reference to section 6016.

   Enacted provision · exact public law section
   (5) Section 7203 is amended by striking out “section 6015 or section 6016),” and inserting in lieu thereof “section 6015),”.

3. 1982

   Pub. L. 97–248 § 329(b) · 96 Stat. 324

   Substituted · 26 U.S.C. § 7203

   Pub. L. 97–248, § 329(b), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”

   Source evidence

   Code amendment note
   Pub. L. 97–248, § 329(b), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”.

   Enacted provision · exact public law section
   (b) Willful Failure to File Return, Supply Information, or Pay Tax.— Section 7203 (relating to willful failure to file return, 26 USC 7203. supply information, or pay tax) is amended by striking out “$10,000” and inserting in lieu thereof “$25,000 ($100,000 in the case of a corporation)”.

4. 1982

   Pub. L. 97–248 § 327 · 96 Stat. 324

   Inserted · 26 U.S.C. § 7203

   Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.

   Enacted provision · exact public law section
   SEC. 327. RELIEF FROM CRIMINAL PENALTY FOR FAILURE TO FILE ESTIMATED TAX WHERE TAXPAYER FALLS WITHIN STATUTORY EXCEPTIONS. Section 7203 (relating to willful failure to file return, supply 26 USC 7203. information, or pay tax) is amended by adding at the end thereof the following new sentence: “In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.”

5. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 412(b)(9) · 98 Stat. 494

   Struck · 26 U.S.C. § 7203

   Pub. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”

   Source evidence

   Code amendment note
   Pub. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”.

   Enacted provision · exact public law section
   (9) Section 7203 is amended by striking out “(other than a return required under the authority of section 6015)”.

6. 1988

   National Commission on Measured Responses to Achieve a Drug-Free America by 1995 Authorization Act

   Pub. L. 100–690 title VII § 7601(a)(2)(B) · 102 Stat. 4181

   Substituted · 26 U.S.C. § 7203

   Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”

   Source evidence

   Code amendment note
   Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”

   Enacted provision · exact public law section
   (B) Section 7203 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following sentence: “In the case of a willful violation of any provision of section 60501, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”

7. 1990

   Crime Control Act of 1990

   Pub. L. 101–647 title XXXIII § 3303(a) · 104 Stat. 4789

   Substituted · 26 U.S.C. § 7203

   Pub. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”

   Source evidence

   Code amendment note
   Pub. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.

   Enacted provision · exact public law section
   (a) In General.— The last sentence of section 7203 of the Internal 26 USC 7203. Revenue Code of 1986 (relating to willful failure to file return, etc.) is amended by striking “by substituting” and inserting “by substituting ‘felony’ for ‘misdemeanor’ and”.

   Effective date note
   Pub. L. 101–647, title XXXIII, § 3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].”

6 of 7 references resolved to an enrolled provision · 1 partial