# 26 U.S.C. § 7205: Fraudulent withholding exemption certificate or failure to supply information

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7205>. Cite pinpoints as 26 U.S.C. § 7205(a)(1).

## § 7205(a) Withholding on wages

Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

## § 7205(b) Backup withholding on interest and dividends

If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

## Leading cases

- [United States v. Snider, 502 F.2d 645 (4th Cir. 1974)](https://www.courtlistener.com/opinion/321284/united-states-v-lyle-b-snider-united-states-of-america-v-lyle-b/)
- [United States v. Williams, 644 F.2d 696 (8th Cir. 1981)](https://www.courtlistener.com/opinion/388410/united-states-v-richard-lee-williams-united-states-of-america-v-jack-a/)
- [United States v. Foster, 789 F.2d 457 (7th Cir. 1986)](https://www.courtlistener.com/opinion/469122/united-states-v-james-foster/)

## Connections

Cites: § 3402 Income tax collected at source; § 3406 Backup withholding

Cited by: § 3402 Income tax collected at source; § 3406 Backup withholding

Derived from: 1939 § 1626(d)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 852
- 1966-03-15: [Pub. L. 89-368](/26/act/89-368.md), 80 Stat. 62
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 341
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 588
- 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 369
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 696
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2393