Title 26 — Internal Revenue CodeRelease 119-73

§7208 Offenses Relating to Stamps

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7208

Last updated Apr 6, 2026|Official source

Summary

It is a federal crime to cheat the government using tax stamps. That includes forging or counterfeiting any stamp, coupon, ticket, or similar device used to collect or pay a federal tax, or selling, lending, or possessing fake ones, with intent to defraud. It is also a crime to fraudulently cut or peel a tax stamp off a document or package, or to attach a used, removed, undervalued, or counterfeit stamp to something that owes tax. Washing or restoring a used stamp so it can be used again is covered too, as is buying, selling, giving away, or knowingly using washed stamps, or possessing them without a lawful excuse. Disposing of or receiving stamped packages in violation of the related rules with intent to defraud is also an offense.

Full Legal Text

Title 26, §7208

Internal Revenue Code — Source: USLM XML via OLRC

Any person who—

(1)With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this title for the collection or payment of any tax imposed by this title, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or

(2)Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this title; or

(3)Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title,

(A)any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title; or

(B)any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or

(C)any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or

(4)(A)Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or

(B)Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or

(C)Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article; or

(5)Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the revenue, or to defraud any person;

Reference

Citations & Metadata

Citation

26 U.S.C. § 7208

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73