PART I—GENERAL PROVISIONS (§§ 7201—7217)
- § 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