# 26 U.S.C. § 7207: Fraudulent returns, statements, or other documents

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7207>. Cite pinpoints as 26 U.S.C. § 7207(a)(1).

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.

## Regulations

- [Treas. Reg. § 301.7207-1](/26/reg/301.7207-1.md): Fraudulent returns, statements, or other documents. (interprets § 7207)

## Leading cases

- [Sansone v. United States, 380 U.S. 343 (1965)](https://www.courtlistener.com/opinion/107009/sansone-v-united-states/)

## Connections

Cites: § 527 Political organizations; § 6047 Information relating to certain trusts and annuity plans; § 6104 Publicity of information required from certain exempt organizations and certain trusts

Cited by: § 6013 Joint returns of income tax by husband and wife; § 6047 Information relating to certain trusts and annuity plans; § 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations; § 7303 Other property subject to forfeiture

Derived from: 1939 § 894(b); 1939 § 3616(a); 1939 § 3672; 1939 § 3793(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 853
- 1962-10-10: [Pub. L. 87-792](/26/act/87-792.md), 76 Stat. 831
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 524
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1980-12-28: [Pub. L. 96-603](/26/act/96-603.md), 94 Stat. 3505
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 619
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 852
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1998-10-21: [Pub. L. 105-277](/26/act/105-277.md), 112 Stat. 2681
- 2002-11-02: [Pub. L. 107-276](/26/act/107-276.md), 116 Stat. 1933