All Agencies, Latest Month All Agencies, Previous FY Geographic Distribution
of Convictions for
All Agencies, FY 2013
27 Prosecutions
in January 2014
257 Prosecutions
in Fiscal Year 2013
26 Convictions
in January 2014
228 Convictions
in Fiscal Year 2013

CITE

    26 USC Sec. 7206                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7206. Fraud and false statements

STATUTE

      Any person who -
      (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
      (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
      (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
      (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
      (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 -
        (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
        (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.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97-248, title III,
    Sec. 329(c), Sept. 3, 1982, 96 Stat. 618.)

AMENDMENTS

      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.
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