26-U.S.C.-7202

§7202 – Willful Failure to Collect Or Pay Over Tax

Pathway

Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7202

Details

• Reference: Section 7202
• Legend: §7202 – Willful Failure to Collect Or Pay Over Tax
• USCode Year: 2013

Provision Content

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

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

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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