§ 7206. Fraud and false statements

Statutory text

Any person who—

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

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

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

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

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—

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

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.

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. 852 · 68A Stat. 852
Enacted · 26 U.S.C. § 7206
Aug. 16, 1954, ch. 736, 68A Stat. 852
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 852
1982
Pub. L. 97–248 title III § 329(c) · 96 Stat. 324
Substituted · 26 U.S.C. § 7206
Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”
Source evidence
Code amendment note
Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”.
Enacted provision · exact public law section
(c) Fraud and False Statements.— Section 7206 (relating to fraud 26 USC 7206. and false statements) is amended by striking out “$5,000” and inserting in lieu thereof “$100,000 ($500,000 in the case of a corporation)”.
Effective date note
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.

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 “$5,000”.

Statutory Notes and Related Subsidiaries

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.

Credits

1954–1982 · 2 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 852
1982Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)