§7206 — Title 26 Internal Revenue Code | U.S. Code

Summary

Criminalizes intentionally lying on tax returns or other tax papers that are signed under penalty of perjury, or knowingly helping someone prepare or file false or fraudulent tax documents — even if the person who must sign them didn’t know. It also bans forging or faking tax bonds, permits, entries, or similar documents. It makes it illegal to hide, move, or conceal goods or property to avoid a tax assessment or collection under section 6331. It also forbids hiding property, destroying or changing records, or making false statements when offering or negotiating a compromise under section 7122 or a closing agreement under section 7121.

Title 26, §7206

Internal Revenue Code — Source: USLM XML via OLRC

Any person who—

(1)Willfully makes and subscribes any return, statement, or other document, which 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; or

(2)Willfully aids or assists in, or procures, counsels, or advises 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; or

(3)Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4)Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or

(5)In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—

(A)Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

(B)Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;

Notes & Related Subsidiaries

Editorial Notes

Amendments

1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1982 AmendmentAmendment by 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.

§7206 Fraud and false statements