US Code Title 26 Chapter 75 Crimes, Other Offenses, and Forfeitures

Subchapter A - Crimes

Part I - General Provisions

§ 7201 - Attempt to Evade or Defeat Tax
§ 7202 - Willful Failure to Collect or Pay Over Tax
§ 7203 - Willful Failure to File Return, Supply Information, or Pay Tax
§ 7204 - Fraudulent Statement or Failure to Make Statement to Employees
§ 7205 - Fraudulent Withholding Exemption Certificate or Failure to Supply Information
§ 7206 - Fraud and False Statements
§ 7207 - Fraudulent Returns, Statements, or Other Documents
§ 7208 - Offenses Relating to Stamps
§ 7209 - Unauthorized Use or Sale of Stamps
§ 7210 - Failure to Obey Summons
§ 7211 - False Statements to Purchasers or Lessees Relating to Tax
§ 7212 - Attempts to Interfere With Administration of Internal Revenue Laws
§ 7213 - Unauthorized Disclosure of Information
§ 7213A - Unauthorized Inspection of Returns or Return Information
§ 7214 - Offenses by Officers and Employees of the United States
§ 7215 - Offenses With Respect to Collected Taxes
§ 7216 - Disclosure or Use of Information by Preparers of Returns
§ 7217 - Prohibition on Executive Branch Influence Over Taxpayer Audits and Other Investigations

Part II - Penalties Applicable to Certain Taxes

§ 7231 - Failure to Obtain License for Collection of Foreign Items
§ 7232 - Failure to Register or Reregister Under Section 4101, False Representations of Registration Status, Etc.

Subchapter B - Other Offenses

§ 7261 - Representation That Retailers' Excise Tax Is Excluded From Price of Article
§ 7262 - Violation of Occupational Tax Laws Relating to Wagering—failure to Pay Special Tax
§ 7268 - Possession With Intent to Sell in Fraud of Law or to Evade Tax
§ 7269 - Failure to Produce Records
§ 7270 - Insurance Policies
§ 7271 - Penalties for Offenses Relating to Stamps
§ 7272 - Penalty for Failure to Register or Reregister
§ 7273 - Penalties for Offenses Relating to Special Taxes
§ 7275 - Penalty for Offenses Relating to Certain Airline Tickets and Advertising

Subchapter C - Forfeitures

Part I - Property Subject to Forfeiture

§ 7301 - Property Subject to Tax
§ 7302 - Property Used in Violation of Internal Revenue Laws
§ 7303 - Other Property Subject to Forfeiture
§ 7304 - Penalty for Fraudulently Claiming Drawback

Part II - Provisions Common to Forfeitures

§ 7321 - Authority to Seize Property Subject to Forfeiture
§ 7322 - Delivery of Seized Personal Property to United States Marshal
§ 7323 - Judicial Action to Enforce Forfeiture
§ 7324 - Special Disposition of Perishable Goods
§ 7325 - Personal Property Valued At $100,000 or Less
§ 7326 - Disposal of Forfeited or Abandoned Property in Special Cases
§ 7327 - Customs Laws Applicable
§ 7328 - Cross References

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

§ 7341 - Penalty for Sales to Evade Tax
§ 7342 - Penalty for Refusal to Permit Entry or Examination
§ 7343 - Definition of Term &Quot;person"
§ 7344 - Extended Application of Penalties Relating to Officers of the Treasury Department

Last modified: October 26, 2015