Laws and Regulations, United States Code
26 U.S.C. § 7203: Title 26, Sub-Title F, Part I, Chapter 75, Sub-Chapter A, Section 7203

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

Tags No tags have been applied so far. Sign in to add some.
  Text Tab Overlap Notes (7) Tab Overlap Related Statutes (0) Tab Overlap Related Court Cases (365) Tab Overlap Forum Shopping Right End
Previous Section Next Section

Select any part of the text below to annotate and link to court cases. (Remember to sign in to receive credit for your contributions.)

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting "felony" for "misdemeanor" and "5 years" for "1 year".

December 31, 2010 Edition Export XML
Related Issues Add Add an Issue
No comments have been added yet. Sign in to post a comment.
Space
Issues Laws Cases Pro Articles Firms Entities
Issues Laws Cases Pro Articles Firms Entities
 
PlainSite
Sign Up
Need Password Help?