Internal Revenue Code · 26 U.S.C.
§ 7206. Fraud and false statements
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. § 7206
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
- 5 subsections · 426 words · about 2 min to read
- Cross-references
- cites 3; cited by 3 Code sections and 4 other regulations
Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or
Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or
Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or
Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or
Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or
Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
Cited by 3 Code sections
- § 6013(b)(5)(B) Joint returns of income tax by husband and wife
- § 6531(5) Periods of limitation on criminal prosecutions
- § 7124 Cross references
Cited in 4 regulations not issued under it
- § 1.6013-2 Joint return after filing separate return.
- § 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers.
- § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
- § 301.6111-1T Questions and answers relating to tax shelter registration.
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
- § 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
- § 7208 Offenses relating to stamps
- § 7209 Unauthorized use or sale of stamps
- § 7210 Failure to obey summons
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 “$5,000”.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Amendment by 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.