Us Code § 7124 - Cross references

Full text of Us Code United States Code § 7124 — Cross references, with citation guidance and answers to common questions.

§ 7124. Cross references

For criminal penalties for concealment of property, false statement, or falsifying and destroying records, in connection with any closing agreement, compromise, or offer of compromise, see section 7206.

(Aug. 16, 1954, ch. 736, 68A Stat. 850, §7123; Pub. L. 97–258, §3(f)(12), Sept. 13, 1982, 96 Stat. 1065; renumbered §7124, Pub. L. 105–206, title III, §3465(a)(1), July 22, 1998, 112 Stat. 767.)


Editorial Notes

Amendments

1998—Pub. L. 105–206 renumbered section 7123 of this title as this section.

1982—Subsec. (a). Pub. L. 97–258, §3(f)(12)(A), struck out heading "Criminal penalties".

Subsec. (b). Pub. L. 97–258, §3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194) relating to compromises after judgment.

CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter
Sec.1
A.
Crimes
7201

        

B.
Other offenses
7261
C.
Forfeitures
7301
D.
Miscellaneous penalty and forfeiture provisions
7341

        

1 Section numbers editorially supplied.

Subchapter A—Crimes

Part
I.
General provisions.
II.
Penalties applicable to certain taxes.

        

PART I—GENERAL PROVISIONS

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.

        

Editorial Notes

Amendments

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.

About This Section

26 U.S.C. § 7124 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

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Frequently Asked Questions About Us Code § 7124

What does United States Code § 7124 cover?

Section 7124 ("Cross references") is part of the United States Code, the codified statutory law of Us Code. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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