US (United States) Code. Title 26. Subtitle F: Procedure and Administration. Chapter 75: Crimes, other offenses

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Internal revenue code. Forfeitures

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-CITE-

26 USC CHAPTER 75 - CRIMES, OTHER OFFENSES, AND

FORFEITURES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

-HEAD-

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

-MISC1-

Subchapter Sec.(!1)

A. Crimes 7201

B. Other offenses 7261

C. Forfeitures 7301

D. Miscellaneous penalty and forfeiture provisions 7341

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in sections 6420, 6421, 6427, 7801,

7851 of this title; title 48 sections 1421i, 1612.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

-End-

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26 USC Subchapter A - Crimes 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

-HEAD-

SUBCHAPTER A - CRIMES

-MISC1-

Part

I. General provisions.

II. Penalties applicable to certain taxes.

-End-

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26 USC PART I - GENERAL PROVISIONS 01/06/03

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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-

PART I - GENERAL PROVISIONS

-MISC1-

Sec.

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.

AMENDMENTS

1998 - Pub. L. 105-206, title I, Sec. 1105(b), July 22, 1998, 112

Stat. 711, added item 7217.

1997 - Pub. L. 105-35, Sec. 2(b)(2), Aug. 5, 1997, 111 Stat.

1105, added item 7213A.

1982 - Pub. L. 97-248, title III, Sec. 357(b)(2), Sept. 3, 1982,

96 Stat. 646, struck out item 7217 "Civil damages for unauthorized

disclosure of returns and return information".

1976 - Pub. L. 94-455, title XII, Sec. 1202(e)(2), Oct. 4, 1976,

90 Stat. 1687, added item 7217.

1971 - Pub. L. 92-178, title III, Sec. 316(b), Dec. 10, 1971, 85

Stat. 529, added item 7216.

1958 - Pub. L. 85-321, Sec. 3(b), Feb. 11, 1958, 72 Stat. 6,

added item 7215.

-End-

-CITE-

26 USC Sec. 7201 01/06/03

-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. 7201. Attempt to evade or defeat tax

-STATUTE-

Any person who willfully attempts in any manner to evade or

defeat any tax imposed by this title or the payment thereof shall,

in addition to other penalties provided by law, 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 5 years, or both, together with the costs of prosecution.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97-248, title III,

Sec. 329(a), Sept. 3, 1982, 96 Stat. 618.)

-MISC1-

AMENDMENTS

1982 - Pub. L. 97-248 substituted "$100,000 ($500,000 in the case

of a corporation)" for "$10,000".

EFFECTIVE DATE OF 1982 AMENDMENT

Section 329(e) of Pub. L. 97-248 provided that: "The amendments

made by this section [amending this section and sections 7203,

7206, and 7207 of this title] shall apply to offenses committed

after the date of the enactment of this Act [Sept. 3, 1982]."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5684, 7501 of this title;

title 7 section 12a; title 8 section 1101; title 18 sections 1956,

3237.

-End-

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26 USC Sec. 7202 01/06/03

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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. 7202. Willful failure to collect or pay over tax

-STATUTE-

Any person required under this title to collect, account for, and

pay over any tax imposed by this title who willfully fails to

collect or truthfully account for and pay over such tax shall, in

addition to other penalties provided by law, be guilty of a felony

and, upon conviction thereof, shall be fined not more than $10,000,

or imprisoned not more than 5 years, or both, together with the

costs of prosecution.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 851.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7501 of this title.

-End-

-CITE-

26 USC Sec. 7203 01/06/03

-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. 7203. Willful failure to file return, supply information, or

pay tax

-STATUTE-

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".

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90-364, title I,

Sec. 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97-248, title

III, Secs. 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L.

98-369, div. A, title IV, Sec. 412(b)(9), July 18, 1984, 98 Stat.

792; Pub. L. 100-690, title VII, Sec. 7601(a)(2)(B), Nov. 18, 1988,

102 Stat. 4504; Pub. L. 101-647, title XXXIII, Sec. 3303(a), Nov.

29, 1990, 104 Stat. 4918.)

-MISC1-

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, Sec. 329(b), substituted "$25,000

($100,000 in the case of a corporation)" for "$10,000".

Pub. L. 97-248, Sec. 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.

EFFECTIVE DATE OF 1990 AMENDMENT

Section 3303(c) of Pub. L. 101-647 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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5684, 6038, 6038A, 6046A,

6686, 6698 of this title; title 7 section 12a; title 18 section

3237.

-End-

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26 USC Sec. 7204 01/06/03

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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. 7204. Fraudulent statement or failure to make statement to

employees

-STATUTE-

In lieu of any other penalty provided by law (except the penalty

provided by section 6674) any person required under the provisions

of section 6051 to furnish a statement who willfully furnishes a

false or fraudulent statement or who willfully fails to furnish a

statement in the manner, at the time, and showing the information

required under section 6051, or regulations prescribed thereunder,

shall, for each such offense, upon conviction thereof, be fined not

more than $1,000, or imprisoned not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6051, 6674 of this title;

title 7 section 12a.

-End-

-CITE-

26 USC Sec. 7205 01/06/03

-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. 7205. Fraudulent withholding exemption certificate or failure

to supply information

-STATUTE-

(a) Withholding on wages

Any individual required to supply information to his employer

under section 3402 who willfully supplies false or fraudulent

information, or who willfully fails to supply information

thereunder which would require an increase in the tax to be

withheld under section 3402, shall, in addition to any other

penalty provided by law, upon conviction thereof, be fined not more

than $1,000, or imprisoned not more than 1 year, or both.

(b) Backup withholding on interest and dividends

If any individual willfully makes a false certification under

paragraph (1) or (2)(C) of section 3406(d), then such individual

shall, in addition to any other penalty provided by law, upon

conviction thereof, be fined not more than $1,000, or imprisoned

not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89-368, title I,

Sec. 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97-34, title

VII, Sec. 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97-248,

title III, Secs. 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591;

Pub. L. 98-67, title I, Secs. 102(a), 107(b), Aug. 5, 1983, 97

Stat. 369, 382; Pub. L. 98-369, div. A, title I, Sec. 159(a), July

18, 1984, 98 Stat. 696; Pub. L. 101-239, title VII, Sec.

7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)

-MISC1-

AMENDMENTS

1989 - Subsec. (b). Pub. L. 101-239 amended subsec. (b)

generally. Prior to amendment, subsec. (b) read as follows: "If any

individual willfully makes -

"(1) any false certification or affirmation on any statement

required by a payor in order to meet the due diligence

requirements of section 6676(b), or

"(2) a false certification under paragraph (1) or (2)(C) of

section 3406(d),

then such individual shall, in addition to any other penalty

provided by law, upon conviction thereof, be fined not more than

$1,000, or imprisoned not more than 1 year, or both."

1984 - Pub. L. 98-369 in subsecs. (a) and (b) substituted "in

addition to" for "in lieu of" and struck out reference to penalty

under section 6682 after "penalty provided by law".

1983 - Pub. L. 98-67 designated existing provisions as subsec.

(a), added subsec. (b), and repealed amendments made by Pub. L.

97-248. See 1982 Amendment note below.

1982 - Pub. L. 97-248 provided that, applicable to payments of

interest, dividends, and patronage dividends paid or credited after

June 30, 1983, this section is amended by designating the existing

provisions as subsec. (a) with a heading of "Withholding on wages",

and by adding a new subsec. (b). Section 102(a), (b) of Pub. L.

98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A

(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of

June 30, 1983, and provided that the Internal Revenue Code of 1954

[now 1986] [this title] shall be applied and administered (subject

to certain exceptions) as if such subtitle A (and the amendments

made by such subtitle A) had not been enacted. Subsec. (b),

referred to above, read as follows:

"(b) Withholding of interest and dividends

"Any person who -

"(1) willfully files an exemption certificate with any payor

under section 3452(f)(1)(A), which is known by him to be

fraudulent or to be false as to any material matter, or

"(2) is required to furnish notice under section

3452(f)(1)(B), and willfully fails to furnish such notice in

the manner and at the time required pursuant to section

3452(f)(1)(B) or the regulations prescribed thereunder,

shall, in lieu of any penalty otherwise provided, upon conviction

thereof, be fined not more than $500, or imprisoned not more than

1 year, or both."

1981 - Pub. L. 97-34 substituted "$1,000" for "$500".

1966 - Pub. L. 89-368 substituted "section 3402" and "any other

penalty provided by law (except the penalty provided by section

6682)" for "section 3402(f)" and "any penalty otherwise provided"

respectively.

EFFECTIVE DATE OF 1989 AMENDMENT

Amendment by Pub. L. 101-239 applicable to returns and statements

the due date for which (determined without regard to extensions) is

after Dec. 31, 1989, see section 7711(c) of Pub. L. 101-239, set

out as a note under section 6721 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Section 159(b) of Pub. L. 98-369 provided that: "The amendments

made by this section [amending this section] shall apply to actions

and failures to act occurring after the date of the enactment of

this Act [July 18, 1984]."

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by section 107(b) of Pub. L. 98-67 effective Aug. 5,

1983, see section 110(c) of Pub. L. 98-67, set out as a note under

section 31 of this title.

EFFECTIVE DATE OF 1981 AMENDMENT

Amendment by Pub. L. 97-34 applicable to acts and failures to act

after Dec. 31, 1981, see section 721(d) of Pub. L. 97-34, set out

as a note under section 6682 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3406 of this title; title

7 section 12a.

-End-

-CITE-

26 USC Sec. 7206 01/06/03

-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.)

-MISC1-

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.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6013, 6531, 7124 of this

title; title 7 section 12a; title 18 sections 1956, 3237.

-End-

-CITE-

26 USC Sec. 7207 01/06/03

-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. 7207. Fraudulent returns, statements, or other documents

-STATUTE-

Any person who willfully delivers or discloses to the Secretary

any list, return, account, statement, or other document, known by

him to be fraudulent or to be false as to any material matter,

shall be fined not more than $10,000 ($50,000 in the case of a

corporation), or imprisoned not more than 1 year, or both. Any

person required pursuant to section 6047(b), section 6104(d), or

subsection (i) or (j) of section 527 to furnish any information to

the Secretary or any other person who willfully furnishes to the

Secretary or such other person any information known by him to be

fraudulent or to be false as to any material matter shall be fined

not more than $10,000 ($50,000 in the case of a corporation), or

imprisoned not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87-792, Sec.

7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91-172, title I, Sec.

101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-603,

Sec. 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97-248, title

III, Sec. 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98-369, div.

A, title IV, Sec. 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L.

100-203, title X, Sec. 10704(c), Dec. 22, 1987, 101 Stat. 1330-463;

Pub. L. 105-277, div. J, title I, Sec. 1004(b)(2)(E), Oct. 21,

1998, 112 Stat. 2681-890; Pub. L. 107-276, Sec. 6(d), Nov. 2, 2002,

116 Stat. 1933.)

-MISC1-

AMENDMENTS

2002 - Pub. L. 107-276 substituted "pursuant to section 6047(b),

section 6104(d), or subsection (i) or (j) of section 527" for

"pursuant to subsection (b) of section 6047 or pursuant to

subsection (d) of section 6104".

1998 - Pub. L. 105-277 struck out "or (e)" after "subsection

(d)".

1987 - Pub. L. 100-203 inserted reference to subsec. (e) of

section 6104.

1984 - Pub. L. 98-369 struck out "or (c)" after "subsection (b)".

1982 - Pub. L. 97-248 substituted "$10,000 ($50,000 in the case

of a corporation)" for "$1,000" wherever appearing.

1980 - Pub. L. 96-603 substituted "subsection (b) or (c) of

section 6047 or pursuant to subsection (d) of section 6104" for

"sections 6047(b) or (c), 6056, or 6104(d)".

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

1969 - Pub. L. 91-172 substituted "sections 6047(b) or (c), 6056,

or 6104(d)" for "section 6047(b) or (c)".

1962 - Pub. L. 87-792 inserted sentence providing that any person

required pursuant to section 6047(b) or (c) to furnish any

information to the Secretary or any other person who willfully

furnishes to the Secretary or such other person any information

known by him to be fraudulent or to be false as to any material

matter shall be fined not more than $1,000, or imprisoned not more

than 1 year, or both.

EFFECTIVE DATE OF 2002 AMENDMENT

Pub. L. 107-276, Sec. 6(h)(3), Nov. 2, 2002, 116 Stat. 1934,

provided that: "The amendment made by subsection (d) [amending this

section] shall apply to reports and notices required to be filed on

or after the date of the enactment of this Act [Nov. 2, 2002]."

EFFECTIVE DATE OF 1998 AMENDMENT

Amendment by Pub. L. 105-277 applicable to requests made after

the later of Dec. 31, 1998, or the 60th day after the Secretary of

the Treasury first issues the regulations referred to in section

6104(d)(4) of this title, see section 1004(b)(3) of Pub. L.

105-277, set out as a note under section 6104 of this title.

EFFECTIVE DATE OF 1987 AMENDMENT

Amendment by Pub. L. 100-203 applicable to returns for years

beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in

case of applications submitted after July 15, 1987, or on or before

July 15, 1987, if the organization has a copy of the application on

July 15, 1987, see section 10704(d) of Pub. L. 100-203, set out as

a note under section 6652 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by Pub. L. 98-369 applicable to obligations issued

after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set

out as a note under section 62 of title title.

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.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96-603 applicable to taxable years beginning

after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as

a note under section 6033 of this title.

EFFECTIVE DATE OF 1969 AMENDMENT

Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section

101(k)(1) of Pub. L. 91-172, set out as an Effective Date note

under section 4940 of this title.

EFFECTIVE DATE OF 1962 AMENDMENT

Amendment by Pub. L. 87-792 applicable to taxable years beginning

after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a

note under section 22 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6013, 6531, 6685, 7303 of

this title; title 7 section 12a.

-End-

-CITE-

26 USC Sec. 7208 01/06/03

-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. 7208. Offenses relating to stamps

-STATUTE-

Any person who -

(1) Counterfeiting

With intent to defraud, alters, forges, makes, or counterfeits

any stamp, coupon, ticket, book, or other device prescribed under

authority of this title for the collection or payment of any tax

imposed by this title, or sells, lends, or has in his possession

any such altered, forged, or counterfeited stamp, coupon, ticket,

book, or other device, or makes, uses, sells, or has in his

possession any material in imitation of the material used in the

manufacture of such stamp, coupon, ticket, book, or other device;

or

(2) Mutilation or removal

Fraudulently cuts, tears, or removes from any vellum,

parchment, paper, instrument, writing, package, or article, upon

which any tax is imposed by this title, any adhesive stamp or the

impression of any stamp, die, plate, or other article provided,

made, or used in pursuance of this title; or

(3) Use of mutilated, insufficient, or counterfeited stamps

Fraudulently uses, joins, fixes, or places to, with, or upon

any vellum, parchment, paper, instrument, writing, package, or

article, upon which any tax is imposed by this title,

(A) any adhesive stamp, or the impression of any stamp, die,

plate, or other article, which has been cut, torn, or removed

from any other vellum, parchment, paper, instrument, writing,

package, or article, upon which any tax is imposed by this

title; or

(B) any adhesive stamp or the impression of any stamp, die,

plate, or other article of insufficient value; or

(C) any forged or counterfeited stamp, or the impression of

any forged or counterfeited stamp, die, plate, or other

article; or

(4) Reuse of stamps

(A) Preparation for reuse

Willfully removes, or alters the cancellation or defacing

marks of, or otherwise prepares, any adhesive stamp, with

intent to use, or cause the same to be used, after it has

already been used; or

(B) Trafficking

Knowingly or willfully buys, sells, offers for sale, or gives

away, any such washed or restored stamp to any person for use,

or knowingly uses the same; or

(C) Possession

Knowingly and without lawful excuse (the burden of proof of

such excuse being on the accused) has in possession any washed,

restored, altered stamp, which has been removed from any

vellum, parchment, paper, instrument, writing, package, or

article; or

(5) Emptied stamped packages

Commits the offense described in section 7271 (relating to

disposal and receipt of stamped packages) with intent to defraud

the revenue, or to defraud any person;

shall be guilty of a felony and, upon conviction thereof, shall be

fined not more than $10,000, or imprisoned not more than 5 years,

or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 853.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7303 of this title.

-End-

-CITE-

26 USC Sec. 7209 01/06/03

-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. 7209. Unauthorized use or sale of stamps

-STATUTE-

Any person who buys, sells, offers for sale, uses, transfers,

takes or gives in exchange, or pledges or gives in pledge, except

as authorized in this title or in regulations made pursuant

thereto, any stamp, coupon, ticket, book, or other device

prescribed by the Secretary under this title for the collection or

payment of any tax imposed by this title, shall, upon conviction

thereof, be fined not more than $1,000, or imprisoned not more than

6 months, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC Sec. 7210 01/06/03

-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. 7210. Failure to obey summons

-STATUTE-

Any person who, being duly summoned to appear to testify, or to

appear and produce books, accounts, records, memoranda, or other

papers, as required under sections 6420(e)(2), 6421(g)(2),

6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to

produce such books, accounts, records, memoranda, or other papers,

shall, upon conviction thereof, be fined not more than $1,000, or

imprisoned not more than 1 year, or both, together with costs of

prosecution.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, Sec.

4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.

208(d)(3), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4),

June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec.

207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94-530, Sec.

1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95-599, title V,

Sec. 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96-223, title

II, Sec. 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97-424,

title V, Sec. 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L.

98-369, div. A, title IX, Sec. 911(d)(2)(G), July 18, 1984, 98

Stat. 1007; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), Oct.

22, 1986, 100 Stat. 2778; Pub. L. 100-647, title I, Sec.

1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)

-MISC1-

AMENDMENTS

1988 - Pub. L. 100-647, Sec. 1017(c)(12), made technical

correction to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see

1986 Amendment note below.

Pub. L. 100-647, Sec. 1017(c)(9), substituted "6421(g)(2)" for

"6421(f)(2)".

1986 - Pub. L. 99-514, as amended by Pub. L. 100-647, Sec.

1017(c)(12), substituted "6427(j)(2)" for "6427(i)(2)".

1984 - Pub. L. 98-369 substituted "6427(i)(2)" for "6427(h)(2)".

1983 - Pub. L. 97-424 struck out "6424(d)(2)," after

"6421(f)(2),".

1980 - Pub. L. 96-223 substituted "6427(h)(2)" for "6427(g)(2)".

1978 - Pub. L. 95-599 substituted "6427(g)(2)" for "6427(f)(2)".

1976 - Pub. L. 94-530 substituted "6427(f)(2)" for "6427(e)(2)".

1970 - Pub. L. 91-258 inserted reference to section 6427(e)(2).

1965 - Pub. L. 89-44 inserted reference to section 6424(d)(2) of

this title.

1956 - Act June 29, 1956, inserted reference to section

6421(f)(2) of this title.

Act Apr. 2, 1956, inserted reference to section 6420(e)(2) of

this title.

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-647 effective, except as otherwise

provided, as if included in the provision of the Tax Reform Act of

1986, Pub. L. 99-514, to which such amendment relates, see section

1019(a) of Pub. L. 100-647, set out as a note under section 1 of

this title.

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-514 applicable to gasoline removed (as

defined in section 4082 of this title as amended by section 1703 of

Pub. L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L.

99-514, set out as a note under section 4081 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section

911(e) of Pub. L. 98-369, set out as a note under section 6427 of

this title.

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by Pub. L. 97-424 applicable with respect to articles

sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set

out as a note under section 34 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section

232(h)(2) of Pub. L. 96-223, set out as a note under section 6427

of this title.

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section

505(d) of Pub. L. 95-599, set out as a note under section 6427 of

this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section

1(d) of Pub. L. 94-530, set out as a note under section 4041 of

this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 effective July 1, 1970, see section

211(a) of Pub. L. 91-258, set out as a note under section 4041 of

this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section

701(a)(1), (2), of Pub. L. 89-44, set out as a note under section

4161 of this title.

EFFECTIVE DATE OF 1956 AMENDMENT

Amendment by act June 29, 1956, effective June 29, 1956, see

section 211 of act June 29, 1956, set out as a note under section

4041 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7604 of this title.

-End-

-CITE-

26 USC Sec. 7211 01/06/03

-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. 7211. False statements to purchasers or lessees relating to

tax

-STATUTE-

Whoever in connection with the sale or lease, or offer for sale

or lease, of any article, or for the purpose of making such sale or

lease, makes any statement, written or oral -

(1) intended or calculated to lead any person to believe that

any part of the price at which such article is sold or leased, or

offered for sale or lease, consists of a tax imposed under the

authority of the United States, or

(2) ascribing a particular part of such price to a tax imposed

under the authority of the United States,

knowing that such statement is false or that the tax is not so

great as the portion of such price ascribed to such tax, shall be

guilty of a misdemeanor and, upon conviction thereof, shall be

punished by a fine of not more than $1,000, or by imprisonment for

not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 854.)

-End-

-CITE-

26 USC Sec. 7212 01/06/03

-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. 7212. Attempts to interfere with administration of internal

revenue laws

-STATUTE-

(a) Corrupt or forcible interference

Whoever corruptly or by force or threats of force (including any

threatening letter or communication) endeavors to intimidate or

impede any officer or employee of the United States acting in an

official capacity under this title, or in any other way corruptly

or by force or threats of force (including any threatening letter

or communication) obstructs or impedes, or endeavors to obstruct or

impede, the due administration of this title, shall, upon

conviction thereof, be fined not more than $5,000, or imprisoned

not more than 3 years, or both, except that if the offense is

committed only by threats of force, the person convicted thereof

shall be fined not more than $3,000, or imprisoned not more than 1

year, or both. The term "threats of force", as used in this

subsection, means threats of bodily harm to the officer or employee

of the United States or to a member of his family.

(b) Forcible rescue of seized property

Any person who forcibly rescues or causes to be rescued any

property after it shall have been seized under this title, or shall

attempt or endeavor so to do, shall, excepting in cases otherwise

provided for, for every such offense, be fined not more than $500,

or not more than double the value of the property so rescued,

whichever is the greater, or be imprisoned not more than 2 years.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 855.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6531, 7601 of this title.

-End-

-CITE-

26 USC Sec. 7213 01/06/03

-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. 7213. Unauthorized disclosure of information

-STATUTE-

(a) Returns and return information

(1) Federal employees and other persons

It shall be unlawful for any officer or employee of the United

States or any person described in section 6103(n) (or an officer

or employee of any such person), or any former officer or

employee, willfully to disclose to any person, except as

authorized in this title, any return or return information (as

defined in section 6103(b)). Any violation of this paragraph

shall be a felony punishable upon conviction by a fine in any

amount not exceeding $5,000, or imprisonment of not more than 5

years, or both, together with the costs of prosecution, and if

such offense is committed by any officer or employee of the

United States, he shall, in addition to any other punishment, be

dismissed from office or discharged from employment upon

conviction for such offense.

(2) State and other employees

It shall be unlawful for any person (not described in paragraph

(1)) willfully to disclose to any person, except as authorized in

this title, any return or return information (as defined in

section 6103(b)) acquired by him or another person under

subsection (d), (i)(3)(B)(i) or (7)(A)(ii), (l)(6), (7), (8),

(9), (10), (12), (15), or (16) or (m)(2), (4), (5), (6), or (7)

of section 6103. Any violation of this paragraph shall be a

felony punishable by a fine in any amount not exceeding $5,000,

or imprisonment of not more than 5 years, or both, together with

the costs of prosecution.

(3) Other persons

It shall be unlawful for any person to whom any return or

return information (as defined in section 6103(b)) is disclosed

in a manner unauthorized by this title thereafter willfully to

print or publish in any manner not provided by law any such

return or return information. Any violation of this paragraph

shall be a felony punishable by a fine in any amount not

exceeding $5,000, or imprisonment of not more than 5 years, or

both, together with the costs of prosecution.

(4) Solicitation

It shall be unlawful for any person willfully to offer any item

of material value in exchange for any return or return

information (as defined in section 6103(b)) and to receive as a

result of such solicitation any such return or return

information. Any violation of this paragraph shall be a felony

punishable by a fine in any amount not exceeding $5,000, or

imprisonment of not more than 5 years, or both, together with the

costs of prosecution.

(5) Shareholders

It shall be unlawful for any person to whom a return or return

information (as defined in section 6103(b)) is disclosed pursuant

to the provisions of section 6103(e)(1)(D)(iii) willfully to

disclose such return or return information in any manner not

provided by law. Any violation of this paragraph shall be a

felony punishable by a fine in any amount not to exceed $5,000,

or imprisonment of not more than 5 years, or both, together with

the costs of prosecution.

(b) Disclosure of operations of manufacturer or producer

Any officer or employee of the United States who divulges or

makes known in any manner whatever not provided by law to any

person the operations, style of work, or apparatus of any

manufacturer or producer visited by him in the discharge of his

official duties shall be guilty of a misdemeanor and, upon

conviction thereof, shall be fined not more than $1,000, or

imprisoned not more than 1 year, or both, together with the costs

of prosecution; and the offender shall be dismissed from office or

discharged from employment.

(c) Disclosures by certain delegates of Secretary

All provisions of law relating to the disclosure of information,

and all provisions of law relating to penalties for unauthorized

disclosure of information, which are applicable in respect of any

function under this title when performed by an officer or employee

of the Treasury Department are likewise applicable in respect of

such function when performed by any person who is a "delegate"

within the meaning of section 7701(a)(12)(B).

(d) Disclosure of software

Any person who willfully divulges or makes known software (as

defined in section 7612(d)(1)) to any person in violation of

section 7612 shall be guilty of a felony and, upon conviction

thereof, shall be fined not more than $5,000, or imprisoned not

more than 5 years, or both, together with the costs of prosecution.

(e) Cross references

(1) Penalties for disclosure of information by preparers of

returns

For penalty for disclosure or use of information by preparers

of returns, see section 7216.

(2) Penalties for disclosure of confidential information

For penalties for disclosure of confidential information by

any officer or employee of the United States or any department

or agency thereof, see 18 U.S.C. 1905.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85-866, title I,

Sec. 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86-778, title I,

Sec. 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94-455, title

XII, Sec. 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub.

L. 95-600, title VII, Sec. 701(bb)(1)(C), (6), Nov. 6, 1978, 92

Stat. 2922, 2923; Pub. L. 96-249, title I, Sec. 127(a)(2)(D), May

26, 1980, 94 Stat. 366; Pub. L. 96-265, title IV, Sec.

408(a)(2)(D), June 9, 1980, 94 Stat. 468, as amended Pub. L.

96-611, Sec. 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 3574; Pub. L.

96-499, title III, Sec. 302(b), Dec. 5, 1980, 94 Stat. 2604; Pub.

L. 96-611, Sec. 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; Pub. L.

97-248, title III, Sec. 356(b)(2), Sept. 3, 1982, 96 Stat. 645;

Pub. L. 97-365, Sec. 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L.

98-369, div. A, title IV, Sec. 453(b)(4), div. B, title VI, Sec.

2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98-378, Sec.

21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100-485, title VII,

Sec. 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100-647,

title VIII, Sec. 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub.

L. 101-239, title VI, Sec. 6202(a)(1)(C), Dec. 19, 1989, 103 Stat.

2228; Pub. L. 101-508, title V, Sec. 5111(b)(3), Nov. 5, 1990, 104

Stat. 1388-273; Pub. L. 104-168, title XII, Sec. 1206(b)(5), July

30, 1996, 110 Stat. 1473; Pub. L. 105-33, title XI, Sec.

11024(b)(8), Aug. 5, 1997, 111 Stat. 722; Pub. L. 105-35, Sec.

2(b)(1), Aug. 5, 1997, 111 Stat. 1104; Pub. L. 105-206, title III,

Sec. 3413(b), July 22, 1998, 112 Stat. 754; Pub. L. 107-134, title

II, Sec. 201(c)(10), Jan. 23, 2002, 115 Stat. 2444.)

-MISC1-

AMENDMENTS

2002 - Subsec. (a)(2). Pub. L. 107-134 substituted "(i)(3)(B)(i)

or (7)(A)(ii)," for "(i)(3)(B)(i),".

1998 - Subsecs. (d), (e). Pub. L. 105-206 added subsec. (d) and

redesignated former subsec. (d) as (e).

1997 - Subsec. (a)(2). Pub. L. 105-35 inserted "(5)," after

"(m)(2), (4),".

Pub. L. 105-33 substituted "(15), or (16)" for "or (15),".

1996 - Subsec. (a)(2). Pub. L. 104-168 substituted "(12), or

(15)" for "or (12)".

1990 - Subsec. (a)(2). Pub. L. 101-508 substituted "(6), or (7)"

for "or (6)".

1989 - Subsec. (a)(2). Pub. L. 101-239 substituted "(10), or

(12)" for "or (10)".

1988 - Subsec. (a)(2). Pub. L. 100-647 substituted "(m)(2), (4),

or (6)" for "(m)(2) or (4)".

Pub. L. 100-485 substituted "(9), or (10)" for "(9), (10), or

(11)".

1984 - Subsec. (a)(2). Pub. L. 98-378 substituted "(10), or (11)"

for "or (10)".

Pub. L. 98-369, Sec. 2653(b)(4), substituted "(9), or (10)" for

"or (9)".

Pub. L. 98-369, Sec. 453(b)(4), substituted "(7), (8), or (9)"

for "(7), or (8)".

1982 - Subsec. (a)(2). Pub. L. 97-365 substituted "(m)(2) or (4)"

for "(m)(4)".

Pub. L. 97-248 inserted "(i)(3)(B)(i)," after "under subsection

(d),".

1980 - Subsec. (a)(2). Pub. L. 96-611, Sec. 11(a)(4)(A),

substituted "(l)(6), (7), or (8)" for "(l)(6) or (7)".

Pub. L. 96-499 substituted "person (not described in paragraph

(1))" for "officer, employee, or agent, or former officer,

employee, or agent, of any State (as defined in section

6103(b)(5)), any local child support enforcement agency, any

educational institution, or any State food stamp agency (as defined

in section 6103(l)(7)(C)" and "(m)(4) of section 6103" for

"(m)(4)(B) of section 6103".

Pub. L. 96-265, Sec. 408(a)(2)(D), as amended by Pub. L. 96-611,

Sec. 11(a)(2)(B)(iv), substituted "subsection (d), (l)(6), (7), or

(8), or (m)(4)(B)" for "subsection (d), (l)(6) or (7), or

(m)(4)(B)".

Pub. L. 96-249 substituted "any educational institution, or any

State food stamp agency (as defined in section 6103(l)(7)(C))" for

"or any educational institution" and "subsection (d), (l)(6) or

(7), or (m)(4)(B)" for "subsection (d), (l)(6), or (m)(4)(B)".

1978 - Subsec. (a)(1). Pub. L. 95-600, Sec. 701(bb)(6)(A),

inserted "willfully" before "to disclose".

Subsec. (a)(2). Pub. L. 95-600, Sec. 701(bb)(1)(C), (6)(A),

inserted provision relating to educational institutions, inserted

"willfully" before "to disclose", and substituted "subsection (d),

(l)(6), or (m)(4)(B) of section 6103" for "section 6103(d) or

(l)(6)".

Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(6)(B), substituted

"thereafter willfully to" for "to thereafter".

Subsec. (a)(4). Pub. L. 95-600, Sec. 701(bb)(6)(C), inserted

"willfully" before "to offer".

Subsec. (a)(5). Pub. L. 95-600, Sec. 701(bb)(6)(A), inserted

"willfully" before "to disclose".

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1202(d), added pars. (3)

and (4), redesignated former par. (3) as (5), and in pars. (1),

(2), and (5) raised from a misdemeanor to a felony any criminal

violation of the disclosure rules, increased from $1,000 to $5,000

and from one year imprisonment to five years imprisonment the

maximum criminal penalties for an unauthorized disclosure of a

return or return information, extended the criminal penalties to

apply to unauthorized disclosures of any return or return

information and not merely income returns and other financial

information appearing on income returns, and extended the criminal

penalties to apply to former Federal and State officers and to

officers and employees of contractors having access to returns and

return information in connection with the processing, storage,

transmission, and reproduction of such returns and return

information, and the programming, maintenance, etc., of equipment.

Subsec. (c). Pub. L. 94-455, Sec. 1202(d), redesignated subsec.

(d) as (c). Former subsec. (c), covering offenses relating to the

reproduction of documents, was struck out.

Subsecs. (d), (e). Pub. L. 94-455, Sec. 1202(d), (h)(3),

redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as

so redesignated, substituted a cross reference to section 7216 as

covering penalties for disclosure or use of information by

preparers of returns for a cross reference to section 6106 as

covering special provisions applicable to returns of tax under

chapter 23 (relating to Federal Unemployment Tax). Former subsec.

(d) redesignated (c).

1960 - Subsecs. (d), (e). Pub. L. 86-778 added subsec. (d) and

redesignated former subsec. (d) as (e).

1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and

redesignated former subsec. (c) as (d).

EFFECTIVE DATE OF 2002 AMENDMENT

Amendment by Pub. L. 107-134 applicable to disclosures made on or

after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out

as a note under section 6103 of this title.

EFFECTIVE DATE OF 1998 AMENDMENT

Amendment by Pub. L. 105-206 applicable to summonses issued, and

software acquired, after July 22, 1998, see section 3413(e)(1) of

Pub. L. 105-206, set out as an Effective Date note under section

7612 of this title.

EFFECTIVE DATE OF 1997 AMENDMENTS

Section 2(c) of Pub. L. 105-35 provided that: "The amendments

made by this section [enacting section 7213A of this title and

amending this section] shall apply to violations occurring on and

after the date of the enactment of this Act [Aug. 5, 1997]."

Amendment by Pub. L. 105-33 effective Oct. 1, 1997, except as

otherwise provided in title XI of Pub. L. 105-33, see section 11721

of Pub. L. 105-33, set out as a note under section 4246 of Title

18, Crimes and Criminal Procedure.

EFFECTIVE DATE OF 1984 AMENDMENTS

Amendment by Pub. L. 98-378 applicable with respect to refunds

payable under section 6402 of this title after Dec. 31, 1985, see

section 21(g) of Pub. L. 98-378, set out as a note under section

6103 of this title.

Amendment by section 453(b)(4) of Pub. L. 98-369 effective on the

first day of the first calendar month which begins more than 90

days after July 18, 1984, see section 456(a) of Pub. L. 98-369, set

out as an Effective Date note under section 5101 of this title.

Amendment by section 2653(b)(4) of Pub. L. 98-369 applicable to

refunds payable under section 6402 of this title after Dec. 31,

1985, see section 2653(c) of Pub. L. 98-369, as amended, set out as

a note under section 6402 of this title.

EFFECTIVE DATE OF 1982 AMENDMENTS

Amendment by Pub. L. 97-365 effective Oct. 25, 1982, see section

8(d) of Pub. L. 97-365, set out as a note under section 6103 of

this title.

Amendment by Pub. L. 97-248 effective on the day after Sept. 3,

1982, see section 356(c) of Pub. L. 97-248, set out as a note under

section 6103 of this title.

EFFECTIVE DATE OF 1980 AMENDMENTS

Section 11(a)(4)(B) of Pub. L. 96-611 provided that: "The

amendment made by subparagraph (A) [amending this section] shall

take effect on December 5, 1980."

Amendment by Pub. L. 96-499 effective Dec. 5, 1980, see section

302(c) of Pub. L. 96-499, set out as a note under section 6103 of

this title.

Amendment by Pub. L. 96-265, as amended by section

11(a)(2)(B)(iv) of Pub. L. 96-611, effective June 9, 1980, see

section 11(a)(3) of Pub. L. 96-611 and section 408(a)(3) of Pub. L.

96-265, set out as notes under section 6103 of this title.

Amendment by Pub. L. 96-249 effective May 26, 1980, see section

127(a)(3) of Pub. L. 96-249, set out as a note under section 6103

of this title.

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-600 effective Jan. 1, 1977, see section

701(bb)(8) of Pub. L. 95-600, set out as a note under section 6103

of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section

1202(i) of Pub. L. 94-455, set out as a note under section 6103 of

this title.

EFFECTIVE DATE OF 1960 AMENDMENT

Amendment by Pub. L. 86-778 effective Sept. 13, 1960, see section

103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of

Title 42, The Public Health and Welfare.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section

1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of

this title.

CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY

SECTION 2653 OF PUB. L. 98-369

For provisions that nothing in amendments by section 2653 of Pub.

L. 98-369 be construed as exempting debts of corporations or any

other category of persons from application of such amendments, with

such amendments to extend to all Federal agencies (as defined in

such amendments), see section 9402(b) of Pub. L. 98-369, set out as

a note under section 6402 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6103, 6105, 6109, 7213A,

7431, 7513 of this title; title 5 section 3111; title 42 sections

405, 1320b-11.

-End-

-CITE-

26 USC Sec. 7213A 01/06/03

-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. 7213A. Unauthorized inspection of returns or return

information

-STATUTE-

(a) Prohibitions

(1) Federal employees and other persons

It shall be unlawful for -

(A) any officer or employee of the United States, or

(B) any person described in subsection (l)(18) or (n) of

section 6103 or an officer or employee of any such person,

willfully to inspect, except as authorized in this title, any

return or return information.

(2) State and other employees

It shall be unlawful for any person (not described in paragraph

(1)) willfully to inspect, except as authorized in this title,

any return or return information acquired by such person or

another person under a provision of section 6103 referred to in

section 7213(a)(2).

(b) Penalty

(1) In general

Any violation of subsection (a) shall be punishable upon

conviction by a fine in any amount not exceeding $1,000, or

imprisonment of not more than 1 year, or both, together with the

costs of prosecution.

(2) Federal officers or employees

An officer or employee of the United States who is convicted of

any violation of subsection (a) shall, in addition to any other

punishment, be dismissed from office or discharged from

employment.

(c) Definitions

For purposes of this section, the terms "inspect", "return", and

"return information" have the respective meanings given such terms

by section 6103(b).

-SOURCE-

(Added Pub. L. 105-35, Sec. 2(a), Aug. 5, 1997, 111 Stat. 1104;

amended Pub. L. 107-210, div. A, title II, Sec. 202(b)(3), Aug. 6,

2002, 116 Stat. 961.)

-MISC1-

AMENDMENTS

2002 - Subsec. (a)(1)(B). Pub. L. 107-210 substituted "subsection

(l)(18) or (n) of section 6103" for "section 6103(n)".

EFFECTIVE DATE

Section applicable to violations occurring on and after Aug. 5,

1997, see section 2(c) of Pub. L. 105-35, set out as an Effective

Date of 1997 Amendment note under section 7213 of this title.

CONSTRUCTION OF 2002 AMENDMENT

Nothing in amendment by Pub. L. 107-210, other than provisions

relating to COBRA continuation coverage and reporting requirements,

to be construed as creating new mandate on any party regarding

health insurance coverage, see section 203(f) of Pub. L. 107-210,

set out as a note under section 2918 of Title 29, Labor.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6103, 6105, 7431 of this

title.

-End-

-CITE-

26 USC Sec. 7214 01/06/03

-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. 7214. Offenses by officers and employees of the United States

-STATUTE-

(a) Unlawful acts of revenue officers or agents

Any officer or employee of the United States acting in connection

with any revenue law of the United States -

(1) who is guilty of any extortion or willful oppression under

color of law; or

(2) who knowingly demands other or greater sums than are

authorized by law, or receives any fee, compensation, or reward,

except as by law prescribed, for the performance of any duty; or

(3) who with intent to defeat the application of any provision

of this title fails to perform any of the duties of his office or

employment; or

(4) who conspires or colludes with any other person to defraud

the United States; or

(5) who knowingly makes opportunity for any person to defraud

the United States; or

(6) who does or omits to do any act with intent to enable any

other person to defraud the United States; or

(7) who makes or signs any fraudulent entry in any book, or

makes or signs any fraudulent certificate, return, or statement;

or

(8) who, having knowledge or information of the violation of

any revenue law by any person, or of fraud committed by any

person against the United States under any revenue law, fails to

report, in writing, such knowledge or information to the

Secretary; or

(9) who demands, or accepts, or attempts to collect, directly

or indirectly as payment or gift, or otherwise, any sum of money

or other thing of value for the compromise, adjustment, or

settlement of any charge or complaint for any violation or

alleged violation of law, except as expressly authorized by law

so to do;

shall be dismissed from office or discharged from employment and,

upon conviction thereof, shall be fined not more than $10,000, or

imprisoned not more than 5 years, or both. The court may in its

discretion award out of the fine so imposed an amount, not in

excess of one-half thereof, for the use of the informer, if any,

who shall be ascertained by the judgment of the court. The court

also shall render judgment against the said officer or employee for

the amount of damages sustained in favor of the party injured, to

be collected by execution.

(b) Interest of internal revenue officer or employee in tobacco or

liquor production

Any internal revenue officer or employee interested, directly or

indirectly, in the manufacture of tobacco, snuff, or cigarettes, or

in the production, rectification, or redistillation of distilled

spirits, shall be dismissed from office; and each such officer or

employee so interested in any such manufacture or production,

rectification, or redistillation or production of fermented liquors

shall be fined not more than $5,000.

(c) Cross reference

For penalty on collecting or disbursing officers trading in

public funds or debts of property, see 18 U.S.C. 1901.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85-859, title II,

Sec. 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94-455, title

XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Subsec. (a)(8). Pub. L. 94-455 struck out "or his

delegate" after "Secretary".

1958 - Subsec. (c). Pub. L. 85-859 struck out a cross reference

that related to penalty imposed for unlawfully removing or

permitting to be removed distilled spirits from a bonded warehouse.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as Effective Date note under

section 5001 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 6531 of this title.

-End-

-CITE-

26 USC Sec. 7215 01/06/03

-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. 7215. Offenses with respect to collected taxes

-STATUTE-

(a) Penalty

Any person who fails to comply with any provision of section

7512(b) shall, in addition to any other penalties provided by law,

be guilty of a misdemeanor, and, upon conviction thereof, shall be

fined not more than $5,000, or imprisoned not more than one year,

or both, together with the costs of prosecution.

(b) Exceptions

This section shall not apply -

(1) to any person, if such person shows that there was

reasonable doubt as to (A) whether the law required collection of

tax, or (B) who was required by law to collect tax, and

(2) to any person, if such person shows that the failure to

comply with the provisions of section 7512(b) was due to

circumstances beyond his control.

For purposes of paragraph (2), a lack of funds existing immediately

after the payment of wages (whether or not created by the payment

of such wages) shall not be considered to be circumstances beyond

the control of a person.

-SOURCE-

(Added Pub. L. 85-321, Sec. 2, Feb. 11, 1958, 72 Stat. 6; amended

Pub. L. 97-248, title III, Secs. 307(a)(15), 308(a), Sept. 3, 1982,

96 Stat. 590, 591; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5,

1983, 97 Stat. 369.)

-MISC1-

AMENDMENTS

1983 - Subsec. (b). Pub. L. 98-67 repealed amendments made by

Pub. L. 97-248. See 1982 Amendment note below.

1982 - Subsec. (b). Pub. L. 97-248 provided that, applicable to

payments of interest, dividends, and patronage dividends paid or

credited after June 30, 1983, last sentence of subsec. (b) is

amended to read as follows: "For purposes of paragraph (2), a lack

of funds existing immediately after the payment of wages or amounts

subject to withholding under subchapter B of chapter 24 (whether or

not created by the payment of such wages or amounts) shall not be

considered to be circumstances beyond the control of a person."

Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97

Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub.

L. 97-248 as of the close of June 30, 1983, and provided that the

Internal Revenue Code of 1954 [now 1986] [this title] shall be

applied and administered (subject to certain exceptions) as if such

subtitle A (and the amendments made by such subtitle A) had not

been enacted.

-End-

-CITE-

26 USC Sec. 7216 01/06/03

-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. 7216. Disclosure or use of information by preparers of returns

-STATUTE-

(a) General rule

Any person who is engaged in the business of preparing, or

providing services in connection with the preparation of, returns

of the tax imposed by chapter 1, or any person who for compensation

prepares any such return for any other person, and who knowingly or

recklessly -

(1) discloses any information furnished to him for, or in

connection with, the preparation of any such return, or

(2) uses any such information for any purpose other than to

prepare, or assist in preparing, any such return,

shall be guilty of a misdemeanor, and, upon conviction thereof,

shall be fined not more than $1,000, or imprisoned not more than 1

year, or both, together with the costs of prosecution.

(b) Exceptions

(1) Disclosure

Subsection (a) shall not apply to a disclosure of information

if such disclosure is made -

(A) pursuant to any other provision of this title, or

(B) pursuant to an order of a court.

(2) Use

Subsection (a) shall not apply to the use of information in the

preparation of, or in connection with the preparation of, State

and local tax returns and declarations of estimated tax of the

person to whom the information relates.

(3) Regulations

Subsection (a) shall not apply to a disclosure or use of

information which is permitted by regulations prescribed by the

Secretary under this section. Such regulations shall permit

(subject to such conditions as such regulations shall provide)

the disclosure or use of information for quality or peer reviews.

-SOURCE-

(Added Pub. L. 92-178, title III, Sec. 316(a), Dec. 10, 1971, 85

Stat. 529; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),

Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title IV, Sec.

412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100-647, title VI,

Sec. 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101-239, title

VII, Sec. 7739(a), Dec. 19, 1989, 103 Stat. 2404.)

-MISC1-

AMENDMENTS

1989 - Subsec. (b)(3). Pub. L. 101-239 inserted at end "Such

regulations shall permit (subject to such conditions as such

regulations shall provide) the disclosure or use of information for

quality or peer reviews."

1988 - Subsec. (a). Pub. L. 100-647 substituted "and who

knowingly or recklessly" for "and who".

1984 - Subsec. (a). Pub. L. 98-369 struck out from introductory

text "or declarations or amended declarations of estimated tax

under section 6015," after "chapter 1," and struck out "or

declaration" after "such return" in three places.

1976 - Subsec. (b)(3). Pub. L. 94-455 struck out "or his

delegate" after "Secretary".

EFFECTIVE DATE OF 1989 AMENDMENT

Section 7739(b) of Pub. L. 101-239 provided that: "The amendment

made by subsection (a) [amending this section] shall take effect on

the date of the enactment of this Act [Dec. 19, 1989]."

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-647 applicable to disclosures or uses

after Dec. 31, 1988, see section 6242(d) of Pub. L. 100-647, set

out as an Effective Date note under section 6712 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

Section 316(c) of Pub. L. 92-178 provided that: "The amendments

made by this section [enacting this section] shall take effect on

the first day of the first month which begins after the date of the

enactment of this Act [Dec. 10, 1971]."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6103, 6713, 7213 of this

title.

-End-

-CITE-

26 USC Sec. 7217 01/06/03

-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. 7217. Prohibition on executive branch influence over taxpayer

audits and other investigations

-STATUTE-

(a) Prohibition

It shall be unlawful for any applicable person to request,

directly or indirectly, any officer or employee of the Internal

Revenue Service to conduct or terminate an audit or other

investigation of any particular taxpayer with respect to the tax

liability of such taxpayer.

(b) Reporting requirement

Any officer or employee of the Internal Revenue Service receiving

any request prohibited by subsection (a) shall report the receipt

of such request to the Treasury Inspector General for Tax

Administration.

(c) Exceptions

Subsection (a) shall not apply to any written request made -

(1) to an applicable person by or on behalf of the taxpayer and

forwarded by such applicable person to the Internal Revenue

Service;

(2) by an applicable person for disclosure of return or return

information under section 6103 if such request is made in

accordance with the requirements of such section; or

(3) by the Secretary of the Treasury as a consequence of the

implementation of a change in tax policy.

(d) Penalty

Any person who willfully violates subsection (a) or fails to

report under subsection (b) shall be punished upon conviction by a

fine in any amount not exceeding $5,000, or imprisonment of not

more than 5 years, or both, together with the costs of prosecution.

(e) Applicable person

For purposes of this section, the term "applicable person" means

-

(1) the President, the Vice President, any employee of the

executive office of the President, and any employee of the

executive office of the Vice President; and

(2) any individual (other than the Attorney General of the

United States) serving in a position specified in section 5312 of

title 5, United States Code.

-SOURCE-

(Added Pub. L. 105-206, title I, Sec. 1105(a), July 22, 1998, 112

Stat. 711.)

-MISC1-

PRIOR PROVISIONS

A prior section 7217, added Pub. L. 94-455, title XII, Sec.

1202(e)(1), Oct. 4, 1976, 90 Stat. 1687; amended Pub. L. 95-600,

title VII, Sec. 701(bb)(7), Nov. 6, 1978, 92 Stat. 2923, related to

civil damages for unauthorized disclosure of returns and return

information, prior to repeal by Pub. L. 97-248, title III, Sec.

357(b)(1), (c), Sept. 3, 1982, 96 Stat. 646, applicable with

respect to disclosures made after Sept. 3, 1982.

EFFECTIVE DATE

Pub. L. 105-206, title I, Sec. 1105(c), July 22, 1998, 112 Stat.

711, provided that: "The amendments made by this section [enacting

this section] shall apply to requests made after the date of the

enactment of this Act [July 22, 1998]."

-End-

-CITE-

26 USC PART II - PENALTIES APPLICABLE TO CERTAIN TAXES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-MISC1-

Sec.

7231. Failure to obtain license for collection of foreign

items.

7232. Failure to register under section 4101, false

representations of registration status, etc.

[7233 to 7241. Repealed.]

AMENDMENTS

1997 - Pub. L. 105-34, title X, Sec. 1032(e)(12)(C), Aug. 5,

1997, 111 Stat. 935, added item 7232 and struck out former item

7232 "Failure to register, or false statement by manufacturer or

producer of gasoline, diesel fuel, or aviation fuel".

1996 - Pub. L. 104-188, title I, Sec. 1704(t)(20)(B), Aug. 20,

1996, 110 Stat. 1888, struck out "lubricating oil," after

"gasoline," in item 7232.

1990 - Pub. L. 101-508, title XI, Sec. 11801(c)(22)(D)(ii), Nov.

5, 1990, 104 Stat. 1388-528, struck out item 7240 "Officials

investing or speculating in sugar".

1988 - Pub. L. 100-647, title III, Sec. 3001(b)(3)(C), Nov. 10,

1988, 102 Stat. 3615, substituted ", lubricating oil, diesel fuel,

or aviation fuel" for "or lubricating oil" in item 7232.

Pub. L. 100-418, title I, Sec. 1941(b)(3)(F), Aug. 23, 1988, 102

Stat. 1324, struck out item 7241 "Willful failure to furnish

certain information regarding windfall profit tax on domestic crude

oil".

1980 - Pub. L. 96-223, title I, Sec. 101(e)(2), Apr. 2, 1980, 94

Stat. 252, added item 7241.

1976 - Pub. L. 94-455, title XIX, Secs. 1904(b)(7)(B)(ii),

(8)(D)(ii), (9)(B)(ii), (10)(F)(ii), 1952(n)(2)(B), Oct. 4, 1976,

90 Stat. 1815, 1816, 1818, 1846, struck out items 7233 "Failure to

pay, or attempt to evade payment of, tax on cotton futures, and

other violations", 7234 "Violation of laws relating to

oleomargarine or adulterated butter operations", 7235 "Violation of

laws relating to adulterated butter and process or renovated

butter", 7239 "Violations of laws relating to white phosphorus

matches", and 7241 "Penalty for fraudulent equalization tax

certificates".

1974 - Pub. L. 93-490, Sec. 3(b)(2), Oct. 26, 1974, 88 Stat.

1467, struck out item 7236 "Violation of laws relating to filled

cheese".

1970 - Pub. L. 91-513, title III, Sec. 1101(b)(4)(B), Oct. 27,

1970, 84 Stat. 1292, struck out items 7237 "Violation of laws

relating to narcotic drugs and to marihuana" and 7238 "Violation of

laws relating to opium for smoking".

1965 - Pub. L. 89-44, title VIII, Sec. 802(b)(6), June 21, 1965,

79 Stat. 159, struck out "or give bond" after "Failure to register"

in item 7232.

1964 - Pub. L. 88-563, Sec. 6(c)(2), Sept. 2, 1964, 78 Stat. 847,

inserted item 7241.

-End-

-CITE-

26 USC Sec. 7231 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

Sec. 7231. Failure to obtain license for collection of foreign

items

-STATUTE-

Any person required by section 7001 (relating to collection of

certain foreign items) to obtain a license who knowingly undertakes

to collect the payments described in section 7001 without having

obtained a license therefor, or without complying with regulations

prescribed under section 7001, shall be guilty of a misdemeanor

and, upon conviction thereof, shall be fined not more than $5,000,

or imprisoned not more than 1 year, or both.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 857.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7001 of this title.

-End-

-CITE-

26 USC Sec. 7232 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

Sec. 7232. Failure to register under section 4101, false

representations of registration status, etc.

-STATUTE-

Every person who fails to register as required by section 4101,

or who in connection with any purchase of any taxable fuel (as

defined in section 4083) or aviation fuel falsely represents

himself to be registered as provided by section 4101, or who

willfully makes any false statement in an application for

registration under section 4101, shall, upon conviction thereof, be

fined not more than $5,000, or imprisoned not more than 5 years, or

both, together with the costs of prosecution.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 858; Pub. L. 89-44, title VIII,

Sec. 802(b)(4), June 21, 1965, 79 Stat. 159; Pub. L. 100-647, title

III, Sec. 3001(b)(3)(A), (B), Nov. 10, 1988, 102 Stat. 3614; Pub.

L. 104-188, title I, Sec. 1704(t)(20)(A), Aug. 20, 1996, 110 Stat.

1888; Pub. L. 105-34, title X, Sec. 1032(e)(12)(A), (B), Aug. 5,

1997, 111 Stat. 935; Pub. L. 105-206, title VI, Sec. 6010(h)(2),

July 22, 1998, 112 Stat. 815.)

-MISC1-

AMENDMENTS

1998 - Pub. L. 105-206 provided that amendment made by section

1032(e)(12)(A) of Pub. L. 105-34 shall be applied as if "gasoline,

diesel fuel," were the material proposed to be stricken. See 1997

Amendment note below.

1997 - Pub. L. 105-34, Sec. 1032(e)(12)(B), amended section

catchline generally. Prior to amendment, catchline read as follows:

"Failure to register, or false statement by manufacturer or

producer of gasoline, diesel fuel, or aviation fuel".

Pub. L. 105-34, Sec. 1032(e)(12)(A), which directed the

substitution of "any taxable fuel (as defined in section 4083)" for

"gasoline, lubricating oil, diesel fuel", was executed by making

the substitution for "gasoline, diesel fuel," to reflect the

probable intent of Congress. See 1998 Amendment note above.

1996 - Pub. L. 104-188 struck out "lubricating oil," after

"gasoline," in section catchline and text.

1988 - Pub. L. 100-647 substituted ", lubricating oil, diesel

fuel, or aviation fuel" for "or lubricating oil" in section

catchline and in text.

1965 - Pub. L. 89-44 struck out "or give bond" after "Failure to

register" in section catchline and "or give bond" after "register"

and "and bonded" after "registered" in text.

EFFECTIVE DATE OF 1998 AMENDMENT

Amendment by Pub. L. 105-206 effective, except as otherwise

provided, as if included in the provisions of the Taxpayer Relief

Act of 1997, Pub. L. 105-34, to which such amendment relates, see

section 6024 of Pub. L. 105-206, set out as a note under section 1

of this title.

EFFECTIVE DATE OF 1997 AMENDMENT

Amendment by Pub. L. 105-34 effective July 1, 1998, see section

1032(f)(1) of Pub. L. 105-34, as amended, set out as a note under

section 4041 of this title.

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-647 effective Jan. 1, 1989, see section

3001(c) of Pub. L. 100-647, set out as a note under section 4093 of

this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Amendment by Pub. L. 89-44 applicable with respect to articles

sold on or after July 1, 1965, see section 802(d)(1) of Pub. L.

89-44, set out as a note under section 4082 of this title.

-End-

-CITE-

26 USC [Sec. 7233 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7233. Repealed. Pub. L. 94-455, title XIX, Sec.

1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to

failure to pay, or attempt to evade payment of, tax on cotton

futures, and other violations.

EFFECTIVE DATE OF REPEAL

Repeal effective on 90th day after Oct. 4, 1976, see section

1952(o) of Pub. L. 94-455, set out as an Effective Date note under

section 15b of Title 7, Agriculture.

-End-

-CITE-

26 USC [Sec. 7234 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7234. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 858, related to

false branding, selling, or packing of oleomargarine, removal or

defacement of stamps, marks, or brands on packages of oleomargarine

or adulterated butter, failure of wholesale dealers to keep or

permit inspection of books, or to render returns, and offenses

involving imported oleomargarine or adulterated butter.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Sec. 7235 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7235. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 859, related to

the false branding, sale, packing, or stamping of adulterated

butter, the failure of wholesale dealers to keep or permit

inspection of books or to render returns, the failure to comply

with provisions relating to the manufacture, storage, and marking

of process or renovated butter, fraud by manufacturers, and the

failure to pay the special tax on dealers in adulterated butter.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Sec. 7236 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7236. Repealed. Pub. L. 93-490, Sec. 3(b)(1), Oct. 26, 1974,

88 Stat. 1466]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 860, set out acts

and penalties for violations of laws relating to filled cheese.

EFFECTIVE DATE OF REPEAL

Repeal applicable to filled cheese manufactured, imported, or

sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93-490, set

out as a note under sections 4831 to 4834 of this title.

-End-

-CITE-

26 USC [Secs. 7237, 7238 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Secs. 7237, 7238. Repealed. Pub. L. 91-513, title III, Sec.

1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]

-MISC1-

Section 7237, acts Aug. 16, 1954, ch. 736, 68A Stat. 860; Jan.

20, 1955, ch. 1, 69 Stat. 3; July 18, 1956, ch. 629, title I, Sec.

103, 70 Stat. 568; Nov. 8, 1966, Pub. L. 89-793, title V, Sec. 501,

80 Stat. 1449, set out acts constituting violations relating to

narcotic drugs and marihuana. See section 801 et seq. of Title 21,

Food and Drugs.

Section 7238, act Aug. 16, 1954, ch. 736, 68A Stat. 861, set the

penalty for the violation of provisions of this title relating to

opium for smoking.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of seventh calendar month that

begins after Oct. 26, 1970, see section 1105(a) of Pub. L. 91-513,

set out as an Effective Date note under section 951 of Title 21,

Food and Drugs.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of repeal of these sections by section 1101

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as a note under section

171 of Title 21, Food and Drugs.

-End-

-CITE-

26 USC [Sec. 7239 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7239. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 861, related to

violations regarding the selling of unstamped white phosphorus

matches and the use of insufficient stamps.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Sec. 7240 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7240. Repealed. Pub. L. 101-508, title XI, Sec.

11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528]

-MISC1-

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 861; Oct. 4,

1976, Pub. L. 94-455, title XIX, Sec. 1904(b)(6)(A), 90 Stat. 1815,

set forth penalties for persons who invested or speculated in sugar

while acting in any official capacity in the administration of

former chapter 37 of this title.

SAVINGS PROVISION

For provisions that nothing in repeal by Pub. L. 101-508 be

construed to affect treatment of certain transactions occurring,

property acquired, or items of income, loss, deduction, or credit

taken into account prior to Nov. 5, 1990, for purposes of

determining liability for tax for periods ending after Nov. 5,

1990, see section 11821(b) of Pub. L. 101-508, set out as a note

under section 29 of this title.

-End-

-CITE-

26 USC [Sec. 7241 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter A - Crimes

PART II - PENALTIES APPLICABLE TO CERTAIN TAXES

-HEAD-

[Sec. 7241. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),

Aug. 23, 1988, 102 Stat. 1323]

-MISC1-

Section, added Pub. L. 96-223, title I, Sec. 101(e)(1), Apr. 2,

1980, 94 Stat. 252, prescribed penalty for willful failure to

furnish certain information regarding windfall profit tax on

domestic crude oil.

A prior section 7241, Pub. L. 88-563, Sec. 6(b), Sept. 2, 1964,

78 Stat. 847, which related to penalty for fraudulent equalization

tax certificates, was repealed by Pub. L. 94-455, title XIX, Sec.

1904(b)(10)(F)(i), (iii), Oct. 4, 1976, 90 Stat. 1818, effective

with respect to statements and certificates executed after June 30,

1974.

EFFECTIVE DATE OF REPEAL

Repeal applicable to crude oil removed from the premises on or

after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set

out as an Effective Date of 1988 Amendment note under section 164

of this title.

-End-

-CITE-

26 USC Subchapter B - Other Offenses 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

SUBCHAPTER B - OTHER OFFENSES

-MISC1-

Sec.

7261. Representation that retailers' excise tax is excluded

from price of article.

7262. Violation of occupational tax laws relating to

wagering - failure to pay special tax.

[7263 to 7267. Repealed.]

7268. Possession with intent to sell in fraud of law or to

evade tax.

7269. Failure to produce records.

7270. Insurance policies.

7271. Penalties for offenses relating to stamps.

7272. Penalty for failure to register.

7273. Penalties for offenses relating to special taxes.

[7274. Repealed.]

7275. Penalty for offenses relating to certain airline

tickets and advertising.

AMENDMENTS

1976 - Pub. L. 94-455, title XIX, Secs. 1904(b)(7)(C)(ii),

(8)(E)(ii), (9)(C)(ii), 1952(n)(3)(B), Oct. 4, 1976, 90 Stat. 1815,

1816, 1846, struck out items 7263 "Penalties relating to cotton

futures", 7264 "Offenses relating to renovated or adulterated

butter", 7265 "Other offenses relating to oleomargarine or

adulterated butter operations", 7267 "Offenses relating to white

phosphorus matches", and 7274 "Penalty for offenses relating to

white phosphorus matches".

1974 - Pub. L. 93-490, Sec. 3(b)(4), Oct. 26, 1974, 88 Stat.

1467, struck out item 7266 "Offenses relating to filled cheese".

1970 - Pub. L. 91-258, title II, Sec. 203(c)(2), May 21, 1970, 84

Stat. 239, added item 7275.

1965 - Pub. L. 89-44, title VI, Sec. 601(i), June 21, 1965, 79

Stat. 155, struck out item 7275 "Failure to print correct price on

tickets".

-End-

-CITE-

26 USC Sec. 7261 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7261. Representation that retailers' excise tax is excluded

from price of article

-STATUTE-

Whoever, in connection with the sale or lease, or offer for sale

or lease, of any article taxable under chapter 31, makes any

statement, written or oral, in advertisement or otherwise, intended

or calculated to lead any person to believe that the price of the

article does not include the tax imposed by chapter 31, shall on

conviction thereof be fined not more than $1,000.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)

-End-

-CITE-

26 USC Sec. 7262 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7262. Violation of occupational tax laws relating to wagering

- failure to pay special tax

-STATUTE-

Any person who does any act which makes him liable for special

tax under subchapter B of chapter 35 without having paid such tax,

shall, besides being liable to the payment of the tax, be fined not

less than $1,000 and not more than $5,000.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 862.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7012 of this title.

-End-

-CITE-

26 USC [Sec. 7263 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7263. Repealed. Pub. L. 94-455, title XIX, Sec.

1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 862, provided

penalties for violations related to cotton futures.

EFFECTIVE DATE OF REPEAL

Repeal effective on 90th day after Oct. 4, 1976, see section

1952(o) of Pub. L. 94-455, set out as an Effective Date note under

section 15b of Title 7, Agriculture.

-End-

-CITE-

26 USC [Sec. 7264 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7264. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided the

penalty for offenses relating to renovated or adulterated butter.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Sec. 7265 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7265. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, provided

penalties for offenses relating to oleomargarine or adulterated

butter operations.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC [Sec. 7266 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7266. Repealed. Pub. L. 93-490, Sec. 3(b)(3), Oct. 26, 1974,

88 Stat. 1467]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 863, set out

offenses and penalties relating to filled cheese.

EFFECTIVE DATE OF REPEAL

Repeal applicable to filled cheese manufactured, imported, or

sold after Oct. 26, 1974, see section 3(c) of Pub. L. 93-490, set

out as a note under sections 4831 to 4834 of this title.

-End-

-CITE-

26 USC [Sec. 7267 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7267. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 864, provided

penalties for offenses relating to white phosphorus matches.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC Sec. 7268 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7268. Possession with intent to sell in fraud of law or to

evade tax

-STATUTE-

Every person who shall have in his custody or possession any

goods, wares, merchandise, articles, or objects on which taxes are

imposed by law, for the purpose of selling the same in fraud of the

internal revenue laws, or with design to avoid payment of the taxes

imposed thereon, shall be liable to a penalty of $500 or not less

than double the amount of taxes fraudulently attempted to be

evaded.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 865.)

-End-

-CITE-

26 USC Sec. 7269 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7269. Failure to produce records

-STATUTE-

Whoever fails to comply with any duty imposed upon him by section

6018, 6036 (in the case of an executor), or 6075(a), or, having in

his possession or control any record, file, or paper, containing or

supposed to contain any information concerning the estate of the

decedent, or, having in his possession or control any property

comprised in the gross estate of the decedent, fails to exhibit the

same upon request to the Secretary who desires to examine the same

in the performance of his duties under chapter 11 (relating to

estate taxes), shall be liable to a penalty of not exceeding $500,

to be recovered, with costs of suit, in a civil action in the name

of the United States.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC Sec. 7270 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7270. Insurance policies

-STATUTE-

Any person who fails to comply with the requirements of section

4374 (relating to liability for tax on policies issued by foreign

insurers), with intent to evade the tax shall, in addition to other

penalties provided therefor, pay a fine of double the amount of the

tax.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,

Sec. 1904(b)(5)(A), Oct. 4, 1976, 90 Stat. 1815.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 substituted "liability for tax on policies

issued by foreign insurers" for "the affixing of stamps on

insurance policies, etc.".

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1904(d) of Pub. L. 94-455, set out as a note under section 4041 of

this title.

-End-

-CITE-

26 USC Sec. 7271 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7271. Penalties for offenses relating to stamps

-STATUTE-

Any person who with respect to any tax payable by stamps -

(1) Failure to attach or cancel stamps, etc.

Fails to comply with rules or regulations prescribed pursuant

to section 6804 (relating to attachment, cancellation, etc., of

stamps), unless such failure is shown to be due to reasonable

cause and not willful neglect; or

(2) Instruments

Makes, signs, issues, or accepts, or causes to be made, signed,

issued, or accepted, any instrument, document, or paper of any

kind or description whatsoever without the full amount of tax

thereon being duly paid; or

(3) Disposal and receipt of stamped packages

In the case of any container which is stamped, branded, or

marked (whether or not under authority of law) in such manner as

to show that the provisions of the internal revenue laws with

respect to the contents or intended contents thereof have been

complied with, and which is empty or contains any contents other

than contents therein when the container was lawfully stamped,

branded, or marked -

(A) Transfers or receives (whether by sale, gift, or

otherwise) such container knowing it to be empty or to contain

such other contents; or

(B) Stamps, brands, or marks such container, or otherwise

produces such as stamped, branded, or marked container, knowing

it to be empty or to contain such other contents;

shall be liable for each such offense to a penalty of $50.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 865; Pub. L. 94-455, title XIX,

Sec. 1906(a)(41), Oct. 4, 1976, 90 Stat. 1830.)

-MISC1-

AMENDMENTS

1976 - Pars. (2) to (4). Pub. L. 94-455 redesignated pars. (3)

and (4) as (2) and (3), respectively. Former par. (2), which

related to persons who manufactured or imported and sold, or

offered for sale, or caused to be manufactured or imported and

sold, or offered for sale, any playing card, package, or other

article without the full amount of tax being paid, was struck out.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013

of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 7208, 7303 of this title.

-End-

-CITE-

26 USC Sec. 7272 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7272. Penalty for failure to register

-STATUTE-

(a) In general

Any person (other than persons required to register under

subtitle E, or persons engaging in a trade or business on which a

special tax is imposed by such subtitle) who fails to register with

the Secretary as required by this title or by regulations issued

thereunder shall be liable to a penalty of $50.

(b) Cross references

For provisions relating to persons required by this title to

register, see sections 4101, 4412, and 7011.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85-475, Sec.

4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85-859, title II,

Sec. 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89-44,

title VI, Sec. 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94-455,

title XIX, Secs. 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4,

1976, 90 Stat. 1816, 1830, 1834.)

-MISC1-

AMENDMENTS

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck

out "or his delegate" after "Secretary".

Subsec. (b). Pub. L. 94-455, Secs. 1904(b)(8)(F), 1906(a)(42),

struck out "4722, 4753, 4804(d)," after "4412,".

1965 - Subsec. (b). Pub. L. 89-44 struck out "4455," after

"4412,".

1958 - Subsec. (a). Pub. L. 85-859, Sec. 204(6), excluded persons

required to register under subtitle E and persons engaging in a

trade or business on which a special tax is imposed by such

subtitle.

Subsec. (b). Pub. L. 85-859, Sec. 204(7), struck out references

to sections 5802 and 5841 of this title.

Subsec. (b). Pub. L. 85-475 struck out reference to section 4273.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1904(b)(8)(F) of Pub. L. 94-455 effective on

first day of first month which begins more than 90 days after Oct.

4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note

under section 4041 of this title.

Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94-455

effective on first day of first month which begins more than 90

days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455,

set out as a note under section 6013 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT

Amendment by Pub. L. 89-44 to take effect in a manner consistent

with effective date of change of tax provision to which related,

see section 701(e) of Pub. L. 89-44, set out as a note under

section 6103 of this title.

EFFECTIVE DATE OF 1958 AMENDMENTS

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as an Effective Date note

under section 5001 of this title.

For effective date of amendment by Pub. L. 85-475, see section

4(c) of Pub. L. 85-475, set out as a note under section 6415 of

this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7012 of this title.

-End-

-CITE-

26 USC Sec. 7273 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7273. Penalties for offenses relating to special taxes

-STATUTE-

Any person who shall fail to place and keep stamps denoting the

payment of the special tax as provided in section 6806 shall be

liable to a penalty (not less than $10) equal to the special tax

for which his business rendered him liable, unless such failure is

shown to be due to reasonable cause. If such failure to comply with

section 6806 is through willful neglect or refusal, then the

penalty shall be double the amount above prescribed.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 90-618, title II,

Sec. 205, Oct. 22, 1968, 82 Stat. 1235.)

-MISC1-

AMENDMENTS

1968 - Pub. L. 90-618 redesignated former subsec. (a) as existing

provisions, struck out heading "General rule", all references to

subsecs. (a) or (b) of section 6806 of this title, provision that

nothing in this subsec. affects the liability of any person doing

any act, etc., upon which a special tax is imposed for such special

tax, and struck out subsec. (b) setting forth penalties for the

failure to comply with the provisions of section 6806(c) of this

title.

EFFECTIVE DATE OF 1968 AMENDMENT

Amendment by Pub. L. 90-618 effective Oct. 22, 1968, see section

207 of Pub. L. 90-618, set out as an Effective Date note under

section 5801 of this title.

-End-

-CITE-

26 USC [Sec. 7274 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

[Sec. 7274. Repealed. Pub. L. 94-455, title XIX, Sec.

1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]

-MISC1-

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 866, provided

penalties for offenses relating to white phosphorus matches.

EFFECTIVE DATE OF REPEAL

Repeal effective on first day of first month which begins more

than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L.

94-455, set out as an Effective Date of 1976 Amendment note under

section 4041 of this title.

-End-

-CITE-

26 USC Sec. 7275 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter B - Other Offenses

-HEAD-

Sec. 7275. Penalty for offenses relating to certain airline tickets

and advertising

-STATUTE-

(a) Tickets

In the case of transportation by air all of which is taxable

transportation (as defined in section 4262), the ticket for such

transportation shall show the total of -

(1) the amount paid for such transportation, and

(2) the taxes imposed by subsections (a) and (b) of section

4261.

(b) Advertising

In the case of transportation by air all of which is taxable

transportation (as defined in section 4262) or would be taxable

transportation if section 4262 did not include subsection (b)

thereof, any advertising made by or on behalf of any person

furnishing such transportation (or offering to arrange such

transportation) which states the cost of such transportation shall

-

(1) state such cost as the total of (A) the amount to be paid

for such transportation, and (B) the taxes imposed by sections

4261(a), (b), and (c), and

(2) if any such advertising states separately the amount to be

paid for such transportation or the amount of such taxes, shall

state such total at least as prominently as the more prominently

stated of the amount to be paid for such transportation or the

amount of such taxes and shall describe such taxes substantially

as: "user taxes to pay for airport construction and airway safety

and operations."

(c) Penalty

Any person who violates any provision of subsection (a) or (b)

is, for each violation, guilty of a misdemeanor, and upon

conviction thereof shall be fined not more than $100.

-SOURCE-

(Added Pub. L. 91-258, title II, Sec. 203(c)(1), May 21, 1970, 84

Stat. 239; amended Pub. L. 91-680, Sec. 3, Jan. 12, 1971, 84 Stat.

2064; Pub. L. 97-248, title II, Sec. 281A(b)(1), Sept. 3, 1982, 96

Stat. 567.)

-MISC1-

PRIOR PROVISIONS

A prior section 7275, act Aug. 16, 1954, ch. 736, 68 Stat. 866,

related to cross references, prior to repeal by Pub. L. 89-44,

title VI, Sec. 601(i), June 21, 1965, 79 Stat. 155.

AMENDMENTS

1982 - Subsec. (a). Pub. L. 97-248 redesignated former par. (1)

as pars. (1) and (2) and struck out former par. (2) which provided

that a ticket for transportation, if it showed amounts paid with

respect to any segment of such transportation, had to comply with

former par. (1) with respect to such segments as well as with

respect to the sum of the segments.

1971 - Subsec. (a)(1). Pub. L. 91-680, Sec. 3(a)(1), inserted

"and" after "and (b),".

Subsec. (a)(2), (3). Pub. L. 91-680, Sec. 3(a)(2), (3),

redesignated par. (3) as (2), and struck out reference to par. (2).

Former par. (2), which prohibited airline tickets from separately

stating the amount paid for the air transportation and the amount

paid for taxes, was struck out.

Subsec. (b)(1). Pub. L. 91-680, Sec. 3(b), struck out "only"

after "state such cost".

Subsec. (b)(2). Pub. L. 91-680, Sec. 3(b), substituted provisions

authorizing advertising to separately state in the prescribed

manner the amount paid for the air transportation and the amount

paid for taxes, for provisions prohibiting advertising from

separately stating the amount paid for the air transportation and

the amount paid for taxes.

EFFECTIVE DATE OF 1982 AMENDMENT

Section 281A(b)(2) of Pub. L. 97-248, as amended by Pub. L.

98-369, div. A, title VII, Sec. 714(b), July 18, 1984, 98 Stat.

961, provided that: "The amendment made by paragraph (1) [amending

this section] shall apply with respect to transportation beginning

after the date of the enactment of this Act [Sept. 3, 1982]."

EFFECTIVE DATE OF 1971 AMENDMENT

Section 4 of Pub. L. 91-680 provided that: "The amendments made

by the third section of this Act [amending this section] shall

apply to transportation beginning after June 30, 1970."

EFFECTIVE DATE

Section applicable to transportation beginning after June 30,

1970, see section 211(b) of Pub. L. 91-258, set out as Effective

Date of 1970 Amendment note under section 4041 of this title.

-End-

-CITE-

26 USC Subchapter C - Forfeitures 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

-HEAD-

SUBCHAPTER C - FORFEITURES

-MISC1-

Part

I. Property subject to forfeiture.

II. Provisions common to forfeitures.

-End-

-CITE-

26 USC PART I - PROPERTY SUBJECT TO FORFEITURE 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART I - PROPERTY SUBJECT TO FORFEITURE

-HEAD-

PART I - PROPERTY SUBJECT TO FORFEITURE

-MISC1-

Sec.

7301. Property subject to tax.

7302. Property used in violation of internal revenue laws.

7303. Other property subject to forfeiture.

7304. Penalty for fraudulently claiming drawback.

-End-

-CITE-

26 USC Sec. 7301 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART I - PROPERTY SUBJECT TO FORFEITURE

-HEAD-

Sec. 7301. Property subject to tax

-STATUTE-

(a) Taxable articles

Any property on which, or for or in respect whereof, any tax is

imposed by this title which shall be found in the possession or

custody or within the control of any person, for the purpose of

being sold or removed by him in fraud of the internal revenue laws,

or with design to avoid payment of such tax, or which is removed,

deposited, or concealed, with intent to defraud the United States

of such tax or any part thereof, may be seized, and shall be

forfeited to the United States.

(b) Raw materials

All property found in the possession of any person intending to

manufacture the same into property of a kind subject to tax for the

purpose of selling such taxable property in fraud of the internal

revenue laws, or with design to evade the payment of such tax, may

also be seized, and shall be forfeited to the United States.

(c) Equipment

All property whatsoever, in the place or building, or any yard or

enclosure, where the property described in subsection (a) or (b) is

found, or which is intended to be used in the making of property

described in subsection (a), with intent to defraud the United

States of tax or any part thereof, on the property described in

subsection (a) may also be seized, and shall be forfeited to the

United States.

(d) Packages

All property used as a container for, or which shall have

contained, property described in subsection (a) or (b) may also be

seized, and shall be forfeited to the United States.

(e) Conveyances

Any property (including aircraft, vehicles, vessels, or draft

animals) used to transport or for the deposit or concealment of

property described in subsection (a) or (b), or any property used

to transport or for the deposit or concealment of property which is

intended to be used in the making or packaging of property

described in subsection (a), may also be seized, and shall be

forfeited to the United States.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 867; Pub. L. 85-859, title II,

Sec. 204(8), Sept. 2, 1958, 72 Stat. 1429.)

-MISC1-

AMENDMENTS

1958 - Subsec. (e). Pub. L. 85-859 included property used to

transport or for the deposit or concealment of property which is

intended to be used in the making or packaging of property

described in subsec. (a).

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as an Effective Date note

under section 5001 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7324 of this title; title

31 section 9703.

-End-

-CITE-

26 USC Sec. 7302 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART I - PROPERTY SUBJECT TO FORFEITURE

-HEAD-

Sec. 7302. Property used in violation of internal revenue laws

-STATUTE-

It shall be unlawful to have or possess any property intended for

use in violating the provisions of the internal revenue laws, or

regulations prescribed under such laws, or which has been so used,

and no property rights shall exist in any such property. A search

warrant may issue as provided in chapter 205 of title 18 of the

United States Code and the Federal Rules of Criminal Procedure for

the seizure of such property. Nothing in this section shall in any

manner limit or affect any criminal or forfeiture provision of the

internal revenue laws, or of any other law. The seizure and

forfeiture of any property under the provisions of this section and

the disposition of such property subsequent to seizure and

forfeiture, or the disposition of the proceeds from the sale of

such property, shall be in accordance with existing laws or those

hereafter in existence relating to seizures, forfeitures, and

disposition of property or proceeds, for violation of the internal

revenue laws.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 867.)

-REFTEXT-

REFERENCES IN TEXT

The Federal Rules of Criminal Procedure, referred to in text, are

set out in the Appendix to Title 18, Crimes and Criminal Procedure.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 5117, 5686, 5763, 7324,

7613 of this title; title 31 section 9703.

-End-

-CITE-

26 USC Sec. 7303 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART I - PROPERTY SUBJECT TO FORFEITURE

-HEAD-

Sec. 7303. Other property subject to forfeiture

-STATUTE-

There may be seized and forfeited to the United States the

following:

(1) Counterfeit stamps

Every stamp involved in the offense described in section 7208

(relating to counterfeit, reused, cancelled, etc., stamps), and

the vellum, parchment, document, paper, package, or article upon

which such stamp was placed or impressed in connection with such

offense.

(2) False stamping of packages

Any container involved in the offense described in section 7271

(relating to disposal of stamped packages), and of the contents

of such container.

(3) Fraudulent bonds, permits, and entries

All property to which any false or fraudulent instrument

involved in the offense described in section 7207 relates.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 868; Pub. L. 85-881, Sec. 1(c),

Sept. 2, 1958, 72 Stat. 1704; Pub. L. 93-490, Sec. 3(b)(5), Oct.

26, 1974, 88 Stat. 1467; Pub. L. 94-455, title XIX, Sec.

1904(b)(8)(G), (9)(D), Oct. 4, 1976, 90 Stat. 1816.)

-MISC1-

AMENDMENTS

1976 - Par. (2). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated

par. (7) as (2). Former par. (2), which related to oleomargarine or

filled cheese adjudged to contain deleterious ingredients, was

repealed. See 1958 Amendment note below.

Par. (3). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated par.

(8) as (3). Former par. (3), relating to offenses by manufacturers

or importers of or wholesale dealers in oleomargarine or

adulterated butter, was struck out.

Par. (4). Pub. L. 94-455, Sec. 1904(b)(9)(D), struck out par. (4)

which related to the purchase or receipt of adulterated butter.

Par. (5). Pub. L. 94-455, Sec. 1904(b)(9)(D), struck out par. (5)

which related to packages of oleomargarine found without required

stamps or marks.

Par. (6). Pub. L. 94-455, Sec. 1904(b)(8)(G), struck out par. (6)

which related to white phosphorus matches.

Pars. (7), (8). Pub. L. 94-455, Sec. 1904(b)(9)(D), redesignated

pars. (7) and (8) as (2) and (3), respectively.

1974 - Par. (4). Pub. L. 93-490 substituted provisions relating

to purchase or receipt of adulterated butter and payment of tax

under section 4821 of this title for provisions relating to

purchase or receipt of filled cheese or adulterated butter and

payment of tax under section 4821 or 4841 of this title.

Par. (5). Pub. L. 93-490 substituted provisions relating to

packages of oleomargarine subject to tax under subchapter F of

chapter 38 of this title for provisions relating to oleomargarine

or filled cheese subject to tax under subchapter F of chapter 38 or

part II of subchapter C of chapter 39 of this title.

1958 - Pub. L. 85-881 repealed par. (2) which related to

oleomargarine or filled cheese adjudged to contain deleterious

ingredients.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1904(d) of Pub. L. 94-455, set out as a note under section 4041 of

this title.

EFFECTIVE DATE OF 1974 AMENDMENT

Amendment by Pub. L. 93-490 applicable to filled cheese

manufactured, imported, or sold after Oct. 26, 1974, see section

3(c) of Pub. L. 93-490, set out as an Effective Date of Repeal note

under sections 4831 to 4834 of this title.

-End-

-CITE-

26 USC Sec. 7304 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART I - PROPERTY SUBJECT TO FORFEITURE

-HEAD-

Sec. 7304. Penalty for fraudulently claiming drawback

-STATUTE-

Whenever any person fraudulently claims or seeks to obtain an

allowance of drawback on goods, wares, or merchandise on which no

internal tax shall have been paid, or fraudulently claims any

greater allowance of drawback than the tax actually paid, he shall

forfeit triple the amount wrongfully or fraudulently claimed or

sought to be obtained, or the sum of $500, at the election of the

Secretary.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC PART II - PROVISIONS COMMON TO FORFEITURES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

PART II - PROVISIONS COMMON TO FORFEITURES

-MISC1-

Sec.

7321. Authority to seize property subject to forfeiture.

7322. Delivery of seized personal property to United States

marshal.

7323. Judicial action to enforce forfeiture.

7324. Special disposition of perishable goods.

7325. Personal property valued at $100,000 or less.

7326. Disposal of forfeited or abandoned property in special

cases.

7327. Customs laws applicable.

7328. Cross references.

AMENDMENTS

1986 - Pub. L. 99-514, title XV, Sec. 1566(d), Oct. 22, 1986, 100

Stat. 2763, substituted "$100,000" for "$2,500" in item 7325.

1976 - Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(H)(ii), Oct. 4,

1976, 90 Stat. 1816, struck out item 7328 "Confiscation of matches

exported" and redesignated item 7329 as 7328.

1958 - Pub. L. 85-859, title II, Sec. 204(11), Sept. 2, 1958, 72

Stat. 1429, substituted "$2,500" for "$1,000" in item 7325.

-SECREF-

PART REFERRED TO IN OTHER SECTIONS

This part is referred to in title 31 section 5111.

-End-

-CITE-

26 USC Sec. 7321 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7321. Authority to seize property subject to forfeiture

-STATUTE-

Any property subject to forfeiture to the United States under any

provision of this title may be seized by the Secretary.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC Sec. 7322 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7322. Delivery of seized personal property to United States

marshal

-STATUTE-

Any forfeitable property which may be seized under the provisions

of this title may, at the option of the Secretary, be delivered to

the United States marshal of the district, and remain in the care

and custody and under the control of such marshal, pending disposal

thereof as provided by law.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 869; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC Sec. 7323 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7323. Judicial action to enforce forfeiture

-STATUTE-

(a) Nature and venue

The proceedings to enforce such forfeitures shall be in the

nature of a proceeding in rem in the United States District Court

for the district where such seizure is made.

(b) Service of process when property has been returned under bond

In case bond as provided in section 7324(3) shall have been

executed and the property returned before seizure thereof by virtue

of process in the proceedings in rem authorized in subsection (a)

of this section, the marshal shall give notice of pendency of

proceedings in court to the parties executing said bond, by

personal service or publication, and in such manner and form as the

court may direct, and the court shall thereupon have jurisdiction

of said matter and parties in the same manner as if such property

had been seized by virtue of the process aforesaid.

(c) Cost of seizure taxable

The cost of seizure made before process issues shall be taxable

by the court.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 869.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7324 of this title.

-End-

-CITE-

26 USC Sec. 7324 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7324. Special disposition of perishable goods

-STATUTE-

When any property which is seized under the provisions of section

7301 or section 7302 is liable to perish or become greatly reduced

in price or value by keeping, or when it cannot be kept without

great expense -

(1) Application for examination

The owner thereof, or the United States marshal of the

district, may apply to the Secretary to examine it; and

(2) Appraisal

If, in the opinion of the Secretary, it shall be necessary that

such property should be sold to prevent such waste or expense,

the Secretary shall appraise the same; and thereupon

(3) Return to owner under bond

The owner shall have such property returned to him upon giving

bond in an amount equal to such appraised value to abide the

final order, decree, or judgment of the court having cognizance

of the case, and to pay the amount of said appraised value to the

Secretary, the United States marshal, or otherwise, as may be

ordered and directed by the court, which bond shall be filed by

the Secretary with the United States attorney for the district in

which the proceedings in rem authorized in section 7323 may be

commenced.

(4) Sale in absence of bond

(A) Order to sell

If such owner shall neglect or refuse to give such bond, the

Secretary shall issue to any Treasury officer or employee or to

the United States marshal an order to sell the same.

(B) Manner of sale

Such Treasury officer or employee or the marshal shall as

soon as practicable make public sale of such property in

accordance with such regulations as may be prescribed by the

Secretary.

(C) Disposition of proceeds

The proceeds of the sale, after deducting the reasonable

costs of the seizure and sale, shall be paid to the court to

abide its final order, decree, or judgment.

(5) Form of bond and sureties

For provisions relating to form and sureties on bonds, see

section 7101.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 870; Pub. L. 85-859, title II,

Sec. 204(9), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 85-866, title I,

Sec. 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pars. (1) to (4). Pub. L. 94-455 struck out "or his

delegate" after "Secretary" wherever appearing.

1958 - Par. (3). Pub. L. 85-866 struck out "district" before

"attorney".

Pub. L. 85-859 included property seized under section 7302 of

this title.

EFFECTIVE DATE OF 1958 AMENDMENTS

Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section

1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of

this title.

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as an Effective Date note

under section 5001 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 7103, 7323 of this title.

-End-

-CITE-

26 USC Sec. 7325 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7325. Personal property valued at $100,000 or less

-STATUTE-

In all cases of seizure of any goods, wares, or merchandise as

being subject to forfeiture under any provision of this title

which, in the opinion of the Secretary, are of the appraised value

of $100,000 or less, the Secretary shall, except in cases otherwise

provided, proceed as follows:

(1) List and appraisement

The Secretary shall cause a list containing a particular

description of the goods, wares, or merchandise seized to be

prepared in duplicate, and an appraisement thereof to be made by

three sworn appraisers, to be selected by the Secretary who shall

be respectable and disinterested citizens of the United States

residing within the internal revenue district wherein the seizure

was made. Such list and appraisement shall be properly attested

by the Secretary and such appraisers. Each appraiser shall be

allowed for his services such compensation as the Secretary shall

by regulations prescribe, to be paid in the manner similar to

that provided for other necessary charges incurred in collecting

internal revenue.

(2) Notice of seizure

If such goods are found by such appraisers to be of the value

of $100,000 or less, the Secretary shall publish a notice for 3

weeks, in some newspaper of the district where the seizure was

made, describing the articles and stating the time, place, and

cause of their seizure, and requiring any person claiming them to

appear and make such claim within 30 days from the date of the

first publication of such notice.

(3) Execution of bond by claimant

Any person claiming the goods, wares, or merchandise so seized,

within the time specified in the notice, may file with the

Secretary a claim, stating his interest in the articles seized,

and may execute a bond to the United States in the penal sum of

$2,500, conditioned that, in case of condemnation of the articles

so seized, the obligors shall pay all the costs and expenses of

the proceedings to obtain such condemnation; and upon the

delivery of such bond to the Secretary, he shall transmit the

same, with the duplicate list or description of the goods seized,

to the United States attorney for the district, and such attorney

shall proceed thereon in the ordinary manner prescribed by law.

(4) Sale in absence of bond

If no claim is interposed and no bond is given within the time

above specified, the Secretary shall give reasonable notice of

the sale of the goods, wares, or merchandise by publication, and,

at the time and place specified in the notice, shall, unless

otherwise provided by law, sell the articles so seized at public

auction, or upon competitive bids, in accordance with such

regulations as may be prescribed by the Secretary.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 870; Pub. L. 85-859, title II,

Sec. 204(10), (12), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 85-866,

title I, Sec. 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 94-455,

title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.

L. 99-514, title XV, Sec. 1566(a), (b), Oct. 22, 1986, 100 Stat.

2763.)

-MISC1-

AMENDMENTS

1986 - Pub. L. 99-514 substituted "$100,000" for "$2,500" in

section catchline, introductory provisions, and par. (2), and

substituted "$2,500" for "$250" in par. (3).

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary" wherever appearing.

1958 - Pub. L. 85-866 struck out "district" before "attorney" in

par. (3).

Pub. L. 85-859 substituted "$2,500" for "$1,000" in section

catchline, opening par., and par. (2), and inserted ", unless

otherwise provided by law," before "sell the articles" in par. (4).

EFFECTIVE DATE OF 1986 AMENDMENT

Section 1566(e) of Pub. L. 99-514 provided that: "The amendments

made by this section [amending this section and section 7103 of

this title] shall take effect on the date of the enactment of this

Act [Oct. 22, 1986]."

EFFECTIVE DATE OF 1958 AMENDMENTS

Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section

1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of

this title.

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as an Effective Date note

under section 5001 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7103 of this title.

-End-

-CITE-

26 USC Sec. 7326 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7326. Disposal of forfeited or abandoned property in special

cases

-STATUTE-

(a) Coin-operated gaming devices

Any coin-operated gaming device as defined in section 4462 (!1)

upon which a tax is imposed by section 4461 (!1) and which has been

forfeited under any provision of this title shall be destroyed, or

otherwise disposed of, in such manner as may be prescribed by the

Secretary.

(b) Firearms

For provisions relating to disposal of forfeited firearms,

see section 5872(b).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 85-859, title II,

Sec. 204(13), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89-44, title

VI, Sec. 601(j), June 21, 1965, 79 Stat. 155; Pub. L. 91-513, title

III, Sec. 1102(f), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94-455,

title XIX, Secs. 1906(a)(43), (b)(13)(A), Oct. 4, 1976, 90 Stat.

1830, 1834.)

-REFTEXT-

REFERENCES IN TEXT

Sections 4461 and 4462, referred to in subsec. (a), were repealed

by Pub. L. 95-600, title V, Sec. 521(b), Nov. 6, 1978, 92 Stat.

2884.

-MISC1-

AMENDMENTS

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck

out "or his delegate" after "Secretary".

Subsecs. (b), (c). Pub. L. 94-455, Sec. 1906(a)(43), redesignated

subsec. (c) as (b) and in subsec. (b) as so redesignated

substituted "section 5872(b)" for "section 5862(b)". Former subsec.

(b), relating to narcotic drugs, was repealed. See 1970 Amendment

note below.

1970 - Subsec. (b). Pub. L. 91-513 struck out subsec. (b) which

related to narcotic drugs and which made reference to sections

4714, 4733, and 4745(d) of this title.

1965 - Subsec. (a). Pub. L. 89-44 substituted "section 4462" for

"section 4462(a)(2)".

1958 - Subsec. (a). Pub. L. 85-859 added subsec. (a).

Subsecs. (b), (c). Pub. L. 85-859 redesignated former pars. (1)

and (2) as subsecs. (b) and (c), respectively.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by Pub. L. 94-455 effective on first day of first month

which begins more than 90 days after Oct. 4, 1976, see section

1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013

of this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-513 effective first day of seventh

calendar month that begins after Oct. 26, 1970, see section 1105(a)

of Pub. L. 91-513, set out as an Effective Date note under section

951 of Title 21, Food and Drugs.

EFFECTIVE DATE OF 1965 AMENDMENT

Amendment by Pub. L. 89-44 to take effect in a manner consistent

with effective date of change of tax provision to which related,

see section 701(e) of Pub. L. 89-44, set out as a note under

section 6103 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section

210(a)(1) of Pub. L. 85-859, set out as an Effective Date note

under section 5001 of this title.

SAVINGS PROVISION

Prosecutions for any violation of law occurring, and civil

seizures or forfeitures and injunctive proceedings commenced, prior

to the effective date of amendment of this section by section 1102

of Pub. L. 91-513 not to be affected or abated by reason thereof,

see section 1103 of Pub. L. 91-513, set out as note under sections

171 to 174 of Title 21, Food and Drugs.

-FOOTNOTE-

(!1) See References in Text note below.

-End-

-CITE-

26 USC Sec. 7327 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7327. Customs laws applicable

-STATUTE-

The provisions of law applicable to the remission or mitigation

by the Secretary of forfeitures under the customs laws shall apply

to forfeitures incurred or alleged to have been incurred under the

internal revenue laws.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary".

-End-

-CITE-

26 USC Sec. 7328 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter C - Forfeitures

PART II - PROVISIONS COMMON TO FORFEITURES

-HEAD-

Sec. 7328. Cross references

-STATUTE-

(1) For the issuance of certificates of probable cause

relieving officers making seizures of responsibility for

damages, see 28 U. S. C. 2465.

(2) For provisions relating to forfeitures generally in

connection with alcohol taxes, see chapter 51.

(3) For provisions relating to forfeitures generally in

connection with tobacco taxes, see chapter 52.

(4) For provisions relating to forfeitures generally in

connection with taxes on certain firearms, see chapter 53.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 871, Sec. 7329; renumbered Sec.

7328, Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(H)(i), Oct. 4,

1976, 90 Stat. 1816.)

-MISC1-

PRIOR PROVISIONS

A prior section 7328, act Aug. 16, 1954, ch. 736, 68A Stat. 871,

provided for confiscation of white phosphorus matches exported or

attempted to be exported, prior to repeal by Pub. L. 94-455, Sec.

1904(b)(8)(H)(i).

A prior section 7329 was renumbered section 7328 of this title.

-End-

-CITE-

26 USC Subchapter D - Miscellaneous Penalty and

Forfeiture Provisions 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

-HEAD-

SUBCHAPTER D - MISCELLANEOUS PENALTY AND FORFEITURE PROVISIONS

-MISC1-

Sec.

7341. Penalty for sales to evade tax.

7342. Penalty for refusal to permit entry or examination.

7343. Definition of term "person".

7344. Extended application of penalties relating to officers

of the Treasury Department.

-End-

-CITE-

26 USC Sec. 7341 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

-HEAD-

Sec. 7341. Penalty for sales to evade tax

-STATUTE-

(a) Nonenforceability of contract

Whenever any person who is liable to pay any tax imposed by this

title upon, for, or in respect of, any property sells or causes or

allows the same to be sold before such tax is paid, with intent to

avoid such tax, or in fraud of the internal revenue laws, any debt

contracted in such sale, and any security given therefor, unless

the same shall have been bona fide transferred to an innocent

holder, shall be void, and the collection thereof shall not be

enforced in any court.

(b) Forfeiture of sum paid on contract

If such property has been paid for, in whole or in part, the sum

so paid shall be deemed forfeited.

(c) Moiety

Any person who shall sue for the sum so paid (in an action of

debt) shall recover from the seller the amount so paid, one-half to

his own use and the other half to the use of the United States.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

-End-

-CITE-

26 USC Sec. 7342 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

-HEAD-

Sec. 7342. Penalty for refusal to permit entry or examination

-STATUTE-

Any owner of any building or place, or person having the agency

or superintendence of the same, who refuses to admit any officer or

employee of the Treasury Department acting under the authority of

section 7606 (relating to entry of premises for examination of

taxable articles) or refuses to permit him to examine such article

or articles, shall, for every such refusal, forfeit $500.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4083, 7606 of this title.

-End-

-CITE-

26 USC Sec. 7343 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

-HEAD-

Sec. 7343. Definition of term "person"

-STATUTE-

The term "person" as used in this chapter includes an officer or

employee of a corporation, or a member or employee of a

partnership, who as such officer, employee, or member is under a

duty to perform the act in respect of which the violation occurs.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

-End-

-CITE-

26 USC Sec. 7344 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

-HEAD-

Sec. 7344. Extended application of penalties relating to officers

of the Treasury Department

-STATUTE-

All provisions of law imposing fines, penalties, or other

punishment for offenses committed by an internal revenue officer or

other officer of the Department of the Treasury, or under any

agency or office thereof, shall apply to all persons whomsoever,

employed, appointed, or acting under the authority of any internal

revenue law, or any revenue provision of any law of the United

States, when such persons are designated or acting as officers or

employees in connection with such law, or are persons having the

custody or disposition of any public money.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

-End-