26 U.S.C. § 7205 — Fraudulent withholding exemption certificate or failure to supply information
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 127 words · no verdicts yet
This section addresses fraudulent withholding exemption certificate or failure to supply information. It provides the rules stated in the section, including its conditions, duties, permissions, and exceptions. (a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld…
(a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information under it which would require an increase in the tax to be withheld under section 3402, must, in addition to any other penalty provided by law, upon conviction of it, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
(b) Backup withholding on interest and dividends If any individual willfully makes a false certification under paragraph
(1) or (2)(C) of section 3406(d), then such individual must, in addition to any other penalty provided by law, upon conviction of it, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89–368, title I, § 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97–34, title VII, § 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97–248, title III, §§ 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, §§ 102(a), 107(b), Aug. 5, 1983, 97 Stat. 369, 382; Pub. L. 98–369, div. A, title I, § 159(a), July 18, 1984, 98 Stat. 696; Pub. L. 101–239, title VII, § 7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-368 · 80 Stat. 62
- 1981Amended · Pub. L. 97-34 · 95 Stat. 341
- 1982Amended · Pub. L. 97-248 · 96 Stat. 588, 591
- 1983Amended · Pub. L. 98-67 · 97 Stat. 369, 382
- 1984Amended · Pub. L. 98-369 · 98 Stat. 696
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2393
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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