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Sec. 7201. Attempt to evade or defeat tax. 7202. Willful failure to collect or pay over tax. 7203. Willful failure to file return, supply information, or pay tax. 7204. Fraudulent statement or failure to make statement to employees. 7205. Fraudulent withholding exemption certificate or failure to supply information. 7206. Fraud and false statements. 7207. Fraudulent returns, statements, or other documents. 7208. Offenses relating to stamps. 7209. Unauthorized use or sale of stamps. 7210. Failure to obey summons. 7211. False statements to purchasers or lessees relating to tax. 7212. Attempts to interfere with administration of internal revenue laws. 7213. Unauthorized disclosure of information. 7213A. Unauthorized inspection of returns or return information. 7214. Offenses by officers and employees of the United States. 7215. Offenses with respect to collected taxes. 7216. Disclosure or use of information by preparers of returns. 7217. Prohibition on executive branch influence over taxpayer audits and other investigations.

1998—Pub. L. 105–206, title I, § 1105(b),July 22, 1998, 112 Stat. 711, added item 7217.
1997—Pub. L. 105–35, § 2(b)(2),Aug. 5, 1997, 111 Stat. 1105, added item 7213A.
1982—Pub. L. 97–248, title III, § 357(b)(2),Sept. 3, 1982, 96 Stat. 646, struck out item 7217 “Civil damages for unauthorized disclosure of returns and return information”.
1976—Pub. L. 94–455, title XII, § 1202(e)(2),Oct. 4, 1976, 90 Stat. 1687, added item 7217.
1971—Pub. L. 92–178, title III, § 316(b),Dec. 10, 1971, 85 Stat. 529, added item 7216.
1958—Pub. L. 85–321, § 3(b),Feb. 11, 1958, 72 Stat. 6, added item 7215.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 72132012112-240 [Sec.] 209(b)(3)126 Stat. 2326


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