26 U.S.C. § 7201
§ 7201. Attempt to evade or defeat tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed September 3, 1982 by the Tax Equity and Fiscal Responsibility Act of 1982.
Every change, newest first (2)
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.