# Pub. L. 101-647: changes to the Internal Revenue Code

1990-11-29, 104 Stat. 4918. Source: <https://www.govinfo.gov/link/plaw/101/public/647>.

## Legislative history

- Bill: [S. 3266](https://www.congress.gov/bill/101st-congress/senate-bill/3266)

## § 7203: Willful failure to file return, supply information, or pay tax

- § 7203: Pub. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.