§6531 — Title 26 Internal Revenue Code | U.S. Code

Summary

Formal criminal tax charges must be filed within 3 years after the crime, or the person cannot be prosecuted, tried, or punished. That time limit is extended to 6 years for eight kinds of offenses, including defrauding the United States; willfully trying to evade taxes; willfully helping prepare or advising on false or fraudulent returns or documents; willfully failing to pay tax or make a required return (except returns required under part III of subchapter A of chapter 61); the crimes in sections 7206(1) and 7207; the crime in 7212(a); offenses in 7214(a) by federal officers or employees; and conspiracies under 18 U.S.C. §371 to evade tax.

Title 26, §6531

Internal Revenue Code — Source: USLM XML via OLRC

No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the indictment is found or the information instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—

(1)for offenses involving the defrauding or attempting to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner;

(2)for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof;

(3)for the offense of willfully aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document (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);

(4)for the offense of willfully failing to pay any tax, or make any return (other than a return required under authority of part III of subchapter A of chapter 61) at the time or times required by law or regulations;

(5)for offenses described in section 7206(1) and 7207 (relating to false statements and fraudulent documents);

(6)for the offense described in section 7212(a) (relating to intimidation of officers and employees of the United States);

(7)for offenses described in section 7214(a) committed by officers and employees of the United States; and

(8)for offenses arising under section 371 of Title 18 of the United States Code, where the object of the conspiracy is to attempt in any manner to evade or defeat any tax or the payment thereof.

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 3748(a) of the Internal Revenue Code of 1939, referred to in text, was classified to section 3748(a) of former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, section 7851(a)(6)(B) of this title for applicability of section 3748 of former Title 26. See also section 7851(e) for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable. The date of enactment of this title, referred to in text, is Aug. 16, 1986 [formerly I.R.C. 1954], the date of enactment of the Internal Revenue Code of 1954.

§6531 Periods of limitation on criminal prosecutions

Summary

Title 26, §6531

Notes & Related Subsidiaries

Editorial Notes

References in Text

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