§ 7201 Attempt to evade or defeat tax

OLRC 119-134 · eCFR 2026-10-19 · 1 amending Acts · cited by 4 sections

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 1 Acts · From 1939 Code § 145 · § 153(d) · § 340 · § 894(b) · § 1024(a) · § 1024(b) · § 1718(a) · § 1718(b) · § 1821(a)(1) · § 1821(a)(2) · § 1821(b)(4) · § 2557(b)(2) · § 2557(b)(3) · § 2656(f) · § 2707(b) · § 2707(c) · § 3604(c)

19541982
Connections Cited by 4 · Cites 0
§ 7201 Attempt to evade or defeat tax
    Amended 1982
    • 1982 Pub. L. 97-248 Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.

    Cases: United States v. Helmsley, 941 F.2d 71 (2d Cir. 1991)

    Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.