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United States Code

Part I

General Provisions

7201Attempt to evade or defeat tax 7202Willful failure to collect or pay over tax 7203Willful failure to file return, supply information, or pay tax 7204Fraudulent statement or failure to make statement to employees 7205Fraudulent withholding exemption certificate or failure to supply information 7206Fraud and false statements 7207Fraudulent returns, statements, or other documents 7208Offenses relating to stamps 7209Unauthorized use or sale of stamps 7210Failure to obey summons 7211False statements to purchasers or lessees relating to tax 7212Attempts to interfere with administration of internal revenue laws 7213Unauthorized disclosure of information 7213AUnauthorized inspection of returns or return information 7214Offenses by officers and employees of the United States 7215Offenses with respect to collected taxes 7216Disclosure or use of information by preparers of returns 7217Prohibition on executive branch influence over taxpayer audits and other investigations