Subchapter A: Crimes
Part I: GENERAL PROVISIONS
- Section 7201: Attempt to evade or defeat tax
- Section 7202: Willful failure to collect or pay over tax
- Section 7203: Willful failure to file return, supply information, or pay tax
- Section 7204: Fraudulent statement or failure to make statement to employees
- Section 7205: Fraudulent withholding exemption certificate or failure to supply information
- Section 7206: Fraud and false statements
- Section 7207: Fraudulent returns, statements, or other documents
- Section 7208: Offenses relating to stamps
- Section 7209: Unauthorized use or sale of stamps
- Section 7210: Failure to obey summons
- Section 7211: False statements to purchasers or lessees relating to tax
- Section 7212: Attempts to interfere with administration of internal revenue laws
- Section 7213: Unauthorized disclosure of information
- Section 7213A: Unauthorized inspection of returns or return information
- Section 7214: Offenses by officers and employees of the United States
- Section 7215: Offenses with respect to collected taxes
- Section 7216: Disclosure or use of information by preparers of returns
- Section 7217: Prohibition on executive branch influence over taxpayer audits and other investigations
Part II: PENALTIES APPLICABLE TO CERTAIN TAXES
- Section 7231: Failure to obtain license for collection of foreign items
- Section 7232: Failure to register or reregister under section 4101, false representations of registration status, etc.
- [Section 7233: Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Section 7234: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Section 7235: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7236: Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- [Section 7237, 7238: Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- [Section 7239: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7240: Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- [Section 7241: Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]