# 26 U.S.C. § 7201: Attempt to evade or defeat tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7201>. Cite pinpoints as 26 U.S.C. § 7201(a)(1).

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.

## Leading cases

- [United States v. Helmsley, 941 F.2d 71 (2d Cir. 1991)](https://www.courtlistener.com/opinion/566312/united-states-v-leona-m-helmsley-joseph-v-licari-and-frank-j-turco/)

## Connections

Cites: none

Cited by: § 5684 Penalties relating to the payment and collection of liquor taxes; § 6420 Gasoline used on farms; § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes; § 6427 Fuels not used for taxable purposes

Derived from: 1939 § 145; 1939 § 153(d); 1939 § 340; 1939 § 894(b); 1939 § 1024(a); 1939 § 1024(b); 1939 § 1718(a); 1939 § 1718(b); 1939 § 1821(a)(1); 1939 § 1821(a)(2); 1939 § 1821(b)(4); 1939 § 2557(b)(2); 1939 § 2557(b)(3); 1939 § 2656(f); 1939 § 2707(b); 1939 § 2707(c); 1939 § 3604(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 851
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 618