yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 7207

Fraudulent returns, statements, or other documents

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 7207, Fraudulent returns, statements, or other documents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464364
Permanent ID
ys:prov:464364@1
SHA-256
6e501c1efc685664127afaa7356b2796a05d65e9b9519e6416c51ec8db26be45

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 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.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-603(H.R. 4155)1980-12-28
    An act to amend the Internal Revenue Code of 1954 to simplify private foundation return and reporting requirements, and for other purposes.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-248(H.R. 4961)1982-09-03
    Tax Equity and Fiscal Responsibility Act of 1982
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-203(H.R. 3545)1987-12-22
    Omnibus Budget Reconciliation Act of 1987
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-277(H.R. 4328)1998-10-21
    Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999
    House: 333–95Senate: 65–29
  • Amended byPub. L. 107-276(H.R. 5596)2002-11-02
    To amend section 527 of the Internal Revenue Code of 1986 to eliminate notification and return requirements for State and local party committees and candidate committees and avoid duplicate reporting by certain State and local political committees of information required to be reported and made publicly available under State law, and for other purposes.
    House: no recorded tallySenate: no recorded tally