What US Internal Revenue Code - 26 USC 7206 Fraud and False Statements (Tax Perjury and Aiding Tax Fraud) requires
26 USC 7206 titled 'Fraud and false statements' is the federal tax-perjury and aiding-tax-fraud statute that complements 26 USC 7201 (tax evasion). Subsection (1) (the 'tax perjury' provision) makes it a felony for any person to willfully make and subscribe any return, statement, or other document that contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter. Subsection (2) makes it a felony to willfully aid or assist in, or procure, counsel, or advise the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document. Subsection (4) covers willful removal, deposit, or concealment of any goods or commodities for or in respect whereof any tax is or shall be imposed with intent to evade or defeat the assessment or collection of any tax. Subsection (5) covers conduct in connection with any compromise under section 7122 or closing agreement under section 7121. The penalty is a fine of not more than $100,000 ($500,000 in the case of a corporation), or imprisonment of not more than 3 years, or both, together with the costs of prosecution. Unlike section 7201, section 7206(1) does not require proof of a tax deficiency — it punishes the act of perjury in connection with the tax return regardless of whether tax was actually due.
Pillar: Tax & Transfer Pricing · Authority: US Congress / Internal Revenue Service / Department of Justice Tax Division · Version: 1.0.0 · Last updated:
Primary source: https://www.govinfo.gov/link/uscode/26/7206
SHA-256 integrity: 2df364cf8170c2e97f7ebf1ea7e1334540162520df93e6d0a456107d54c48dcf
Primary Citations — 11 traced to source
- 26 USC 7206 - Fraud and false statements - statutory text at https://www.govinfo.gov/link/uscode/26/7206
- 26 USC 7206(1) - willfully making and subscribing any return, statement, or other document containing or verified by a written declaration that it is made under the penalties of perjury, which the person does not believe to be true and correct as to every material matter
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