26 U.S.C. § 7207
§ 7207. Fraudulent returns, statements, or other documents
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 November 2, 2002 by the Public Law 107-276.
Every change, newest first (10)
- November 2, 2002Public Law 107-276
- October 21, 1998Public Law 105-277
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- July 18, 1984Deficit Reduction Act of 1984
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- December 28, 1980Public Law 96-603
- October 4, 1976Tax Reform Act of 1976
- December 30, 1969Tax Reform Act of 1969
- October 10, 1962Public Law 87-792
- 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 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.