26 U.S.C. § 7201
Attempt to evade or defeat tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7201, Attempt to evade or defeat tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464358
- Permanent ID
ys:prov:464358@1- SHA-256
6408dcc8944a93d81abdf0224c3a88546b012ea3e2eeb70b2d1c5a43898aa950
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally