Internal Revenue Code · 26 U.S.C.
§ 7201. Attempt to evade or defeat tax
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7201
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 3, 1982 by Pub. L. 97–248
- Length
- 91 words · about 1 min to read
- Cross-references
- cites 0; cited by 4 Code sections and 8 other regulations
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat. 618.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 4 Code sections
- § 5684(c)(5) Penalties relating to the payment and collection of liquor taxes
- § 6420(i)(3) Gasoline used on farms
- § 6421(j)(2) Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6427(p)(2) Fuels not used for taxable purposes
Cited in 8 regulations not issued under it
- § 1.6038D-8 Penalties for failure to disclose.
- § 20.6061-1 Signing of returns and other documents.
- § 25.6061-1 Signing of returns and other documents.
- § 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
- § 48.6416(b)(2)-3 Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.
- § 48.6416(b)(2)-4 Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels.
- § 53.6061-1 Signing of returns and other documents.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 97–248
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A Crimes
- Part I GENERAL PROVISIONS
Nearby sections
- § 7201 Attempt to evade or defeat tax
- § 7202 Willful failure to collect or pay over tax
- § 7203 Willful failure to file return, supply information, or pay tax
- § 7204 Fraudulent statement or failure to make statement to employees
- § 7205 Fraudulent withholding exemption certificate or failure to supply information
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, provided that: “The amendments made by this section [amending this section and sections 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”