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Title 26, Internal Revenue CodeRelease 119-110

§7215 Offenses with Respect to Collected Taxes

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A — Crimes › PART I — GENERAL PROVISIONS › § 7215

Last updated Sep 22, 2026|Official source

Summary

If someone fails to follow the tax-collection rules in section 7512(b), they can be charged with a misdemeanor. They can be fined up to $5,000, jailed for up to one year, or both, and must also pay court costs. These punishments are in addition to any other penalties allowed by law. A person is not guilty if they can show they had a reasonable doubt about whether the tax had to be collected or who had to collect it. A person is also not guilty if the failure was caused by things beyond their control. But not having money right after paying wages—even if the wage payment caused the shortage—does not count as beyond your control.

Full Legal Text

Title 26, §7215

Internal Revenue Code, Source: USLM XML via OLRC

(a)Penalty
Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.
(b)Exceptions
This section shall not apply—
(1)to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and
(2)to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.
For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1983—Subsec. (b). Pub. L. 98–67 repealed

Amendments

made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (b). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after
June 30, 1983, last sentence of subsec. (b) is amended to read as follows: “For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person.” section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the

Amendments

made by such subtitle A) had not been enacted.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7215

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110