Tax Crimes Statutes

INTERNAL REVENUE CODE (TITLE 26 U.S. CODE)

 The organization for tax crimes in Title 26, Internal Revenue Code, is as follows (from top level down to the actual tax crimes):

 Subpart F - Procedure and Administration.


 Subpart F - Procedure and Administration.
Chapter 75 Crimes, Other Offenses and Forfeitures
Subchapter A - Crimes
Part 1 - General Provisions
  • § 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
  • § 7208. Offenses relating to stamps
  • § 7209. Unauthorized use or sale of stamps
  • § 7210. Failure to obey summons
  • § 7211. False statements to purchasers or lessees relating to tax
  • § 7212. Attempts to interfere with administration of internal revenue laws
  • § 7213. Unauthorized disclosure of information
  • § 7213A. Unauthorized inspection of returns or return information
  • § 7214. Offenses by officers and employees of the United States
  • § 7215. Offenses with respect to collected taxes
  • § 7216. Disclosure or use of information by preparers of returns
  • § 7217. Prohibition on executive branch influence over taxpayer audits and other investigations


    •  CRIMES AND CRIMINAL PROCEDURE (TITLE 18 U.S. CODE)

     Title 18 - Crimes and Criminal Procedure
    Part 1 - Crimes
    Chapter 1 - General Provisions






















    Judiciary and Judicial Procedure (Title 28 U.S. Code)
    MONEY & FINANCE (TITLE 31 U.S. CODE)

     Subtitle IV - Money
    Chapter 53 - Monetary Transactions
    Subchapter II - Records and Reports on Monetary Instruments Transactions

    GUIDE TO CODE PROVISIONS

     The links above are to the LII online version of the United States Code, including Title 26 (Internal Revenue Code) and Title 18 (Crimes and Criminal Procedure.  LII is a great resource for Code provisions generally and, in the case of title 26, the Regulations.  The URL links to the Code provisions are in the following format:

     http://www.law.cornell.edu/uscode/text/[Title]/[Code Section]

     For example, the link to tax evasion, § 7201, is:

     http://www.law.cornell.edu/uscode/text/26/7201

     Readers desiring any Code provision can just use the format noted above by including the title and the code section.  For example, the following is the link to the FBAR criminal provision,

     31 U.S.C. http://www.law.cornell.edu/uscode/text/31/5322

     For more official versions of the United States Code, I refer readers to the following:


    • Office of Law Revision all Titles here and Title 26 here  where specific code sections can be searched and, via an outline structure, all Titles can be viewed (this presumably is the most official; the House of Representative's Office of Law Revision Counsel offers a helpful detailed guide to the United States Code and Content here)
    • The Government Printing Office ("GPO"), here.  
    Also, for more background on the U.S.C. and the importance of reading the notes to the statutes, see On the Internal Revenue Code and Statutes on my Federal Tax Procedure Blog, here.
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