# 26 U.S.C. § 7202: Willful failure to collect or pay over tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7202>. Cite pinpoints as 26 U.S.C. § 7202(a)(1).

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

## Leading cases

- [United States v. Thayer, 201 F.3d 214 (3rd Cir. 1999)](https://www.courtlistener.com/opinion/767352/united-states-v-william-h-thayer/)
- [United States v. Musacchia, 900 F.2d 493 (2d Cir. 1990)](https://www.courtlistener.com/opinion/539805/united-states-v-john-musacchia-and-joseph-gambino/)

Derived from: 1939 § 145; 1939 § 894(b); 1939 § 1718(b); 1939 § 1821(a)(2); 1939 § 2557(b)(3); 1939 § 2707(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 851