Internal Revenue Code · 26 U.S.C.
§ 7203. Willful failure to file return, supply information, or pay 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. § 7203
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 28, 1968 by Pub. L. 90–364
- Last amended
- November 29, 1990 by Pub. L. 101–647
- Amendments
- 4 dated changes in the source credit
- Length
- 271 words · about 1 min to read
- Cross-references
- cites 2; cited by 8 Code sections and 20 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 6654 Failure by individual to pay estimated income tax
- § 6050I Returns relating to cash received in trade or business, etc.
Cited by 8 Code sections
- § 5684(c)(6) Penalties relating to the payment and collection of liquor taxes
- § 6038(f)(1) Information reporting with respect to certain foreign corporations and partnerships
- § 6038A(f) Information with respect to certain foreign-owned corporations
- § 6046(f) Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046A(e) Returns as to interests in foreign partnerships
- § 6686 Failure to file returns or supply information by DISC or former FSC
- § 6698(a) Failure to file partnership return
- § 6699(a) Failure to file S corporation return
Cited in 20 regulations not issued under it
- § 1.351-1 Transfer to corporation controlled by transferor.
- § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D).
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6037-1 Return of electing small business corporation.
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- § 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- § 1.6038A-4 Monetary penalty.
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.
- § 1.6045-4 Information reporting on real estate transactions.
- § 1.6045-5 Information reporting on payments to attorneys.
- § 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
- § 20.6018-2 Returns; person required to file return.
- § 20.6036-1 Notice of qualification as executor of estate of decedent dying before 1971.
- § 25.6019-1 Persons required to file returns.
- § 301.6111-1T Questions and answers relating to tax shelter registration.
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters (temporary).
- § 301.7512-1 Separate accounting for certain collected taxes.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 101–647
- Amended by Pub. L. 100–690
- Amended by Pub. L. 98–369
- Amended by Pub. L. 97–248
- Enacted by Pub. L. 90–364
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
- § 7206 Fraud and false statements
- § 7207 Fraudulent returns, statements, or other documents
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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.