Title 26, Chapter 75 — Crimes, Other Offenses, and Forfeitures

Attempt to evade or defeat tax

Willful failure to collect or pay over tax

Willful failure to file return, supply information, or pay tax

Fraudulent statement or failure to make statement to employees

Fraudulent withholding exemption certificate or failure to supply information

Fraud and false statements

Fraudulent returns, statements, or other documents

Offenses relating to stamps

Unauthorized use or sale of stamps

Failure to obey summons

False statements to purchasers or lessees relating to tax

Attempts to interfere with administration of internal revenue laws

Unauthorized disclosure of information

Unauthorized inspection of returns or return information

Offenses by officers and employees of the United States

Offenses with respect to collected taxes

Disclosure or use of information by preparers of returns

Prohibition on executive branch influence over taxpayer audits and other investigations

Failure to obtain license for collection of foreign items

Failure to register or reregister under section 4101, false representations of registration status, etc.

Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]

Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]

Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]

Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]

Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Representation that retailers’ excise tax is excluded from price of article

Violation of occupational tax laws relating to wagering—failure to pay special tax

Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]

Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]

Possession with intent to sell in fraud of law or to evade tax

Failure to produce records

Insurance policies

Penalties for offenses relating to stamps

Penalty for failure to register or reregister

Penalties for offenses relating to special taxes

Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]

Penalty for offenses relating to certain airline tickets and advertising

Property subject to tax

Property used in violation of internal revenue laws

Other property subject to forfeiture

Penalty for fraudulently claiming drawback

Authority to seize property subject to forfeiture

Delivery of seized personal property to United States marshal

Judicial action to enforce forfeiture

Special disposition of perishable goods

Personal property valued at $100,000 or less

Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]

Customs laws applicable

Cross references

Penalty for sales to evade tax

Penalty for refusal to permit entry or examination

Definition of term “person”

Extended application of penalties relating to officers of the Treasury Department

Revocation or denial of passport in case of certain tax delinquencies