Treasury Regulations · 26 CFR
§ 301.7207-1. Fraudulent returns, statements, or other documents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7207
Cite as 26 CFR § 301.7207-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 15, 1971 by T.D. 7127
- Last amended
- May 20, 1985 by T.D. 8026
- Issued under
- 26 U.S.C. § 7207
- Length
- 154 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
Any person who willfully delivers or discloses to any officer or employee of the Internal Revenue Service any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047 (b) or (c) or, section 6104(d), to furnish information to any officer or employee of the Internal Revenue Service or any other person who willfully furnishes to such officer or employee of the Internal Revenue Service or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
[T.D. 7127, 36 FR 11505, June 15, 1971, as amended by T.D. 8026, 50 FR 20758, May 20, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8026 (50 FR 20758)
- Issued by T.D. 7127 (36 FR 11505)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRa197f7a9e2c9460 Crimes, Other Offenses, and Forfeitures
- General provisions
Nearby sections
- § 301.7207-1 Fraudulent returns, statements, or other documents.
- § 301.7209-1 Unauthorized use or sale of stamps.
- § 301.7214-1 Offenses by officers and employees of the United States.
- § 301.7216-0 Table of contents.
- § 301.7216-1 Penalty for disclosure or use of tax return information.