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26 U.S.C. § 7207 — Fraudulent returns, statements, or other documents

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 134 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section addresses fraudulent returns, statements, or other documents. It provides the rules stated in the section, including its conditions, duties, permissions, and exceptions. Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or…

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, must be fined not more than $10,000 ($50,000 for a corporation), or imprisoned not more than 1 year, or both. Any person required under section 6047(b), section 6104(d), or subsection
(i) or

(j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter must be fined not more than $10,000 ($50,000 for a corporation), or imprisoned not more than 1 year, or both.

the actual law source: uscode.house.gov ↗public domain

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87–792, § 7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91–172, title I, § 101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, § 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97–248, title III, § 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98–369, div. A, title IV, § 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L. 100–203, title X, § 10704(c), Dec. 22, 1987, 101 Stat. 1330–463; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681–890; Pub. L. 107–276, § 6(d), Nov. 2, 2002, 116 Stat. 1933.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1962Amended · Pub. L. 87-792 · 76 Stat. 831
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 524
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1980Amended · Pub. L. 96-603 · 94 Stat. 3505
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 619
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 852
  • 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
  • 1998Amended · Pub. L. 105-277 · 112 Stat. 2681
  • 2002Amended · Pub. L. 107-276 · 116 Stat. 1933

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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