Title 26, Internal Revenue CodeRelease 119-102
§7201 Attempt to Evade or Defeat Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A — Crimes › PART I — GENERAL PROVISIONS › § 7201
Summary
Willfully evading any tax is a felony. If convicted, a person can be fined up to $100,000 ($500,000 for a corporation), jailed up to 5 years, or both, and must pay prosecution costs.
Full Legal Text
Title 26, §7201
Internal Revenue Code, Source: USLM XML via OLRC
Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1982 Amendment Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, provided that: “The
Amendments
made by this section [amending this section and section 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”
Reference
Citations & Metadata
Citation
26 U.S.C. § 7201
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102