# 26 U.S.C. § 7203: Willful failure to file return, supply information, or pay tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7203>. Cite pinpoints as 26 U.S.C. § 7203(a)(1).

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.

## Leading cases

- [Garner v. United States, 424 U.S. 648 (1976)](https://www.courtlistener.com/opinion/109400/garner-v-united-states/)
- [United States v. Bishop, 412 U.S. 346 (1973)](https://www.courtlistener.com/opinion/108803/united-states-v-bishop/)
- [United States v. Hassebrock, 663 F.3d 906 (7th Cir. 2011)](https://www.courtlistener.com/opinion/617629/united-states-v-hassebrock/)

## Connections

Cites: § 6050I Returns relating to cash received in trade or business, etc.; § 6654 Failure by individual to pay estimated income tax

Cited by: § 5684 Penalties relating to the payment and collection of liquor taxes; § 6038 Information reporting with respect to certain foreign corporations and partnerships; § 6038A Information with respect to certain foreign-owned corporations; § 6686 Failure to file returns or supply information by DISC or former FSC; § 6698 Failure to file partnership return; § 6699 Failure to file S corporation return

Derived from: 1939 § 145; 1939 § 153(d); 1939 § 340; 1939 § 894(b); 1939 § 937; 1939 § 1024(a); 1939 § 1718(a); 1939 § 1821(a)(1); 1939 § 2557(b)(2); 1939 § 2707(b); 1939 § 3604(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 851
- 1968-06-28: [Pub. L. 90-364](/26/act/90-364.md), 82 Stat. 264
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 617
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 792
- 1988-11-18: [Pub. L. 100-690](/26/act/100-690.md), 102 Stat. 4504
- 1990-11-29: [Pub. L. 101-647](/26/act/101-647.md), 104 Stat. 4918