26-U.S.C.-7203
§7203 – Willful Failure to File Return, Supply Information, Or Pay Tax
Pathway
Title 26 > Subtitle F > Chapter 75 > Subchapter A > Part I > Section 7203
Details
- Reference: Section 7203
- Legend: §7203 – Willful Failure to File Return, Supply Information, Or Pay Tax
- USCode Year: 2013
Provision Content
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting felony for misdemeanor and 5 years for 1 year.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90–364, title I, §103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97–248, title III, §§327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98–369, div. A, title IV, §412(b)(9), July 18, 1984, 98 Stat. 792; Pub. L. 100–690, title VII, §7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–647, title XXXIII, §3303(a), Nov. 29, 1990, 104 Stat. 4918.)
Amendments
1990—Pub. L. 101–647 substituted substituting ‘felony’ for ‘misdemeanor’ and for substituting.
1988—Pub. L. 100–690 inserted at end In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.
1984—Pub. L. 98–369 struck out (other than a return required under the authority of section 6015) after to make a return.
1982—Pub. L. 97–248, §329(b), substituted $25,000 ($100,000 in the case of a corporation) for $10,000.
Pub. L. 97–248, §327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.
1968—Pub. L. 90–364 struck out reference to section 6016.
Effective Date of 1990 Amendment
Pub. L. 101–647, title XXXIII, §3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that: The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Pub. L. 100–690, set out as a note under section 6050I of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.
Effective Date of 1982 Amendment
Amendment by section 329(b) of 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.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as a note under section 243 of this title.
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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