26-U.S.C.-7201

§7201 – Attempt to Evade Or Defeat Tax

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7201

Details

• Reference: Section 7201
• Legend: §7201 – Attempt to Evade Or Defeat Tax
• USCode Year: 2013

Provision Content

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.

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

Amendments

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

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].

U.S. Encyclopedia of Law Coverage

Chapter 74 – Closing Agreements and Compromises in the Legal Encyclopedia: Tax Administration

In this entry about Chapter 74 – Closing Agreements and Compromises, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

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