§7203 — Title 26 Internal Revenue Code | U.S. Code

Summary

Intentionally failing to pay taxes or estimated taxes, file a required tax return, keep required tax records, or give required tax information when due is a crime. If convicted, a person can be fined up to $25,000 ($100,000 for a corporation), jailed up to 1 year, or both, and must pay prosecution costs. This is in addition to other penalties. If the failure is only to pay an estimated tax and there is no addition to tax under sections 6654 or 6655, this crime rule does not apply. A willful violation of section 6050I is treated more harshly: it is a felony and can carry up to 5 years in prison instead of 1 year.

Title 26, §7203

Internal Revenue Code — Source: USLM XML via OLRC

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1990—Pub. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”. 1988—Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.” 1984—Pub. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”. 1982—Pub. L. 97–248, § 329(b), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”. Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. 1968—Pub. L. 90–364 struck out reference to section 6016.

Statutory Notes and Related Subsidiaries

Effective Date

of 1990 Amendment Pub. L. 101–647, title XXXIII, § 3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].”

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Pub. L. 100–690, set out as a note under section 6050I of this title.

Effective Date

of 1984 AmendmentAmendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.

Effective Date

of 1982 AmendmentAmendment by section 329(b) of Pub. L. 97–248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97–248, set out as a note under section 7201 of this title.

Effective Date

of 1968 AmendmentAmendment by Pub. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as a note under section 243 of this title.

§7203 Willful failure to file return, supply information, or pay tax

Summary

Title 26, §7203

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Effective Date

Effective Date

Citations & Metadata