Title 26, Internal Revenue CodeRelease 119-73
§7211 False Statements to Purchasers or Lessees Relating to Tax
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7211
Summary
It is a crime for sellers or lessors to make false statements about taxes in their prices. That covers any written or spoken statement meant to make a buyer or renter believe part of the price is a federal tax, or that attributes a specific part of the price to a federal tax, when that is not true.
Full Legal Text
Title 26, §7211
Internal Revenue Code, Source: USLM XML via OLRC
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
(1)intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
(2)ascribing a particular part of such price to a tax imposed under the authority of the United States,
Reference
Citations & Metadata
Citation
26 U.S.C. § 7211
Title 26, Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73