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Internal Revenue Code · 26 U.S.C.

Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Crimes §§ 7201–7241

    1. Part I GENERAL PROVISIONS §§ 7201–7217

      1. § 7201 Attempt to evade or defeat tax
      2. § 7202 Willful failure to collect or pay over tax
      3. § 7203 Willful failure to file return, supply information, or pay tax
      4. § 7204 Fraudulent statement or failure to make statement to employees
      5. § 7205 Fraudulent withholding exemption certificate or failure to supply information
      6. § 7206 Fraud and false statements
      7. § 7207 Fraudulent returns, statements, or other documents
      8. § 7208 Offenses relating to stamps
      9. § 7209 Unauthorized use or sale of stamps
      10. § 7210 Failure to obey summons
      11. § 7211 False statements to purchasers or lessees relating to tax
      12. § 7212 Attempts to interfere with administration of internal revenue laws
      13. § 7213 Unauthorized disclosure of information
      14. § 7213A Unauthorized inspection of returns or return information
      15. § 7214 Offenses by officers and employees of the United States
      16. § 7215 Offenses with respect to collected taxes
      17. § 7216 Disclosure or use of information by preparers of returns
      18. § 7217 Prohibition on executive branch influence over taxpayer audits and other investigations

    2. Part II PENALTIES APPLICABLE TO CERTAIN TAXES §§ 7231–7241

      1. § 7231 Failure to obtain license for collection of foreign items
      2. § 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
      3. § 7233 Repealed
      4. § 7234 Repealed
      5. § 7235 Repealed
      6. § 7236 Repealed
      7. § 7237, 7238 Repealed
      8. § 7239 Repealed
      9. § 7240 Repealed
      10. § 7241 Repealed

  2. Subchapter B Other Offenses §§ 7261–7275

    1. § 7261 Representation that retailers’ excise tax is excluded from price of article
    2. § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
    3. § 7263 Repealed
    4. § 7264 Repealed
    5. § 7265 Repealed
    6. § 7266 Repealed
    7. § 7267 Repealed
    8. § 7268 Possession with intent to sell in fraud of law or to evade tax
    9. § 7269 Failure to produce records
    10. § 7270 Insurance policies
    11. § 7271 Penalties for offenses relating to stamps
    12. § 7272 Penalty for failure to register or reregister
    13. § 7273 Penalties for offenses relating to special taxes
    14. § 7274 Repealed
    15. § 7275 Penalty for offenses relating to certain airline tickets and advertising

  3. Subchapter C Forfeitures §§ 7301–7328

    1. Part I PROPERTY SUBJECT TO FORFEITURE §§ 7301–7304

      1. § 7301 Property subject to tax
      2. § 7302 Property used in violation of internal revenue laws
      3. § 7303 Other property subject to forfeiture
      4. § 7304 Penalty for fraudulently claiming drawback

    2. Part II PROVISIONS COMMON TO FORFEITURES §§ 7321–7328

      1. § 7321 Authority to seize property subject to forfeiture
      2. § 7322 Delivery of seized personal property to United States marshal
      3. § 7323 Judicial action to enforce forfeiture
      4. § 7324 Special disposition of perishable goods
      5. § 7325 Personal property valued at $100,000 or less
      6. § 7326 Repealed
      7. § 7327 Customs laws applicable
      8. § 7328 Cross references

  4. Subchapter D Miscellaneous Penalty and Forfeiture Provisions §§ 7341–7345

    1. § 7341 Penalty for sales to evade tax
    2. § 7342 Penalty for refusal to permit entry or examination
    3. § 7343 Definition of term “person”
    4. § 7344 Extended application of penalties relating to officers of the Treasury Department
    5. § 7345 Revocation or denial of passport in case of certain tax delinquencies