Public Law 119-83 (04/13/2026)

Part I General Provisions

Browse 0 units and 18 sections in Part I General Provisions of Title 26.

Sections in Part I

§ 7201 Attempt to evade or defeat tax § 7202 Willful failure to collect or pay over tax § 7203 Willful failure to file return, supply information, or pay tax § 7204 Fraudulent statement or failure to make statement to employees § 7205 Fraudulent withholding exemption certificate or failure to supply information § 7206 Fraud and false statements § 7207 Fraudulent returns, statements, or other documents § 7208 Offenses relating to stamps § 7209 Unauthorized use or sale of stamps § 7210 Failure to obey summons § 7211 False statements to purchasers or lessees relating to tax § 7212 Attempts to interfere with administration of internal revenue laws § 7213 Unauthorized disclosure of information § 7213A Unauthorized inspection of returns or return information § 7214 Offenses by officers and employees of the United States § 7215 Offenses with respect to collected taxes § 7216 Disclosure or use of information by preparers of returns § 7217 Prohibition on executive branch influence over taxpayer audits and other investigations