§ 7207. Fraudulent returns, statements, or other documents

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. 853 · 68A Stat. 853

   Enacted · 26 U.S.C. § 7207

   Aug. 16, 1954, ch. 736, 68A Stat. 853

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 853

2. 1962

   Self-Employed Individuals Tax Retirement Act of 1962

   Pub. L. 87–792 § 7(m)(3) · 76 Stat. 809

   Inserted · 26 U.S.C. § 7207

   Pub. L. 87–792 inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both

   Source evidence

   Code amendment note
   Pub. L. 87–792 inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

   Enacted provision · exact public law section
   (3) Penalty.— Section 7207 of the Internal Revenue Code of 1954 (relating to fraudulent returns, statements, or other documents) is amended by adding at the end thereof the following new sentence: “Any person required pursuant to section 6047 (b) or Ante, p. 830. (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.”

3. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 101(e)(5) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7207

   Pub. L. 91–172 substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”

   Source evidence

   Code amendment note
   Pub. L. 91–172 substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”.

   Enacted provision · exact public law section
   (5) Section 7207 (relating to fraudulent returns, statements, or other documents) is amended by striking out “section 6047 (b) or (c)” and inserting in lieu thereof “sections 6047 (b) or (c), 6056, or 6104(d)”.

4. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7207

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

5. 1980

   Pub. L. 96–603 § 1(d)(5) · 94 Stat. 3503

   Substituted · 26 U.S.C. § 7207

   Pub. L. 96–603 substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections 6047(b) or (c), 6056, or 6104(d)”

   Source evidence

   Code amendment note
   Pub. L. 96–603 substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections 6047(b) or (c), 6056, or 6104(d)”.

   Enacted provision · exact public law section
   (5) Section 7207 of such Code (relating to fraudulent returns, 26 USC 7207. statements, or other documents) is amended by striking out “sections 6047 (b) or (c), 6056, or 6104(d)” and inserting in lieu thereof “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104”.

6. 1982

   Pub. L. 97–248 title III § 329(d) · 96 Stat. 324

   Substituted · 26 U.S.C. § 7207

   Pub. L. 97–248 substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 97–248 substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing.

   Enacted provision · exact public law section
   (d) Fraudulent Returns, Statements, or Other Documents.— Section 7207 (relating to fraudulent returns, statements, or other 26 USC 7207. documents) is amended by striking out “$1,000” each place it appears and inserting in lieu thereof “$10,000 ($50,000 in the case of a corporation)”.

7. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 491(d)(51) · 98 Stat. 494

   Struck · 26 U.S.C. § 7207

   Pub. L. 98–369 struck out “or (c)” after “subsection (b)”

   Source evidence

   Code amendment note
   Pub. L. 98–369 struck out “or (c)” after “subsection (b)”.

   Enacted provision · exact public law section
   (51) Section 7207 is amended by striking out “or (c)”.

8. 1987

   Pub. L. 100–203 title X § 10704(c) · 101 Stat. 1330

   Inserted · 26 U.S.C. § 7207

   Pub. L. 100–203 inserted reference to subsec. (e) of section 6104

   Source evidence

   Code amendment note
   Pub. L. 100–203 inserted reference to subsec. (e) of section 6104.

   Enacted provision · exact public law section
   (c) Furnishing Fraudulent Information.— Section 7207 (relating to fraudulent returns, statements, or other documents) is amended by striking out “subsection (d) of section 6104” and inserting in lieu thereof “subsection (d) or (e) of section 6104”.

9. 1998

   Pub. L. 105–277 div. J title I § 1004(b)(2)(E) · 112 Stat. 2681

   Struck · 26 U.S.C. § 7207

   Pub. L. 105–277 struck out “or (e)” after “subsection (d)”

   Source evidence

   Code amendment note
   Pub. L. 105–277 struck out “or (e)” after “subsection (d)”.

   Enacted provision · exact public law section
   (2) Acreage; legal description.— The acreage and legal description of each property and of each parcel shall be determined by the Secretary in consultation with CFRA.

10. 2002

    Pub. L. 107–276 § 6(d) · 116 Stat. 1929

    Substituted · 26 U.S.C. § 7207

    Pub. L. 107–276 substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”

    Source evidence

    Code amendment note
    Pub. L. 107–276 substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”.

    Enacted provision · exact public law section
    (d) Application of Fraud Penalty.— Section 7207 of the Internal Revenue Code of 1986 (relating to fraudulent returns, statements, and other documents) is amended by striking “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104” and inserting “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527”.

    Effective date note
    Pub. L. 107–276, § 6(h)(3), Nov. 2, 2002, 116 Stat. 1934, provided that: “The amendment made by subsection (d) [amending this section] shall apply to reports and notices required to be filed on or after the date of the enactment of this Act [Nov. 2, 2002].”

9 of 10 references resolved to an enrolled provision · 1 partial