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Sec. 7206. Fraud And False Statements

Any person who--
I.R.C. § 7206(1) Declaration Under Penalties Of Perjury
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
I.R.C. § 7206(2) Aid Or Assistance
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
I.R.C. § 7206(3) Fraudulent Bonds, Permits, And Entries
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
I.R.C. § 7206(4) Removal Or Concealment With Intent To Defraud
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
I.R.C. § 7206(5) Compromises And Closing Agreements
In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully--
I.R.C. § 7206(5)(A) Concealment Of Property
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
I.R.C. § 7206(5)(B) Withholding, Falsifying, And Destroying Records
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;
shall 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 3 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Sept. 3, 1982, Pub. L. 97-248, title III, 329(c), 96 Stat. 618.)
Background Notes
1982--Pub. L. 97-248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”.
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.
Cross References
Attempt to evade or defeat tax, see section 7201 of this title.
Costs in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial Procedure.
Effective date of this chapter, see section 7851 of this title.
Penalty for making--
False affidavit for purpose of defrauding United States, see section 494 of Title 18, Crimes and Criminal Procedure.
False claim against United States, see section 287 of Title 18.
False or fraudulent statement with any department or agency of United States, see section 1001 of Title 18.
Period of limitation on criminal prosecution of offense described in subdivision (1) of this section, see section 6531 of this title.
Period of limitation on criminal prosecution of offense described in subdivision (2) of this section, see section 6531 of this title.
Perjury, see section 1621 of Title 18, Crimes and Criminal Procedure.
Verification of return under penalty of perjury, see section 6065 of this title.
Section Referred to in Other Sections
This section is referred to in sections 6013, 6531, 7123 of this title; title 18 sections 1956, 3237.