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United States Code Annotated. Title 26. Internal Revenue Code. Subtitle F. Procedure and Administration. Chapter 75. Crimes, Other Offenses, and Forfeitures. Subchapter A. Crimes. Part I. General Provisions. 7201. Attempt to evade or defeat tax.

Statute Details
Printable Version
Citation: 26 U.S.C. 7201

Citation: I.R.C. 7201

Last Checked by Web Center Staff: 11/2013


This federal law provides that any person who willfully evades or attempts to evade taxes shall be guilty of a felony.

Statute in Full:

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.


(Aug. 16, 1954, c. 736, 68A Stat. 851; Sept. 3, 1982, Pub.L. 97-248, Title III, § 329(a), 96 Stat. 618.)


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