26 U.S.C. § 7207

Section 7207 makes it a criminal offense for any person to willfully deliver or disclose to the Secretary any list, return, account, statement, or other document known by such person to be fraudulent or to be false as to any material matter, and prescribes the maximum fine and term of imprisonment, including a special rule for any person required under section 6047(b), section 6104(d), or subsection (b) or (c) of section 6047 with respect to certain trusts to furnish any information to the Secretary who furnishes any information known to be fraudulent or to be false as to any material matter.

Citation: 26 U.S.C. § 7207Jurisdiction: United StatesEffective: 1954-08-16

Codified text.

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current published text).

(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87–792, §7(m)(3), Oct. 10, 1962, 76 Stat. 831; Pub. L. 91–172, title I, §101(e)(5), Dec. 30, 1969, 83 Stat. 524; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, §1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97–248, title III, §329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98–369, div. A, title IV, §491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L. 100–203, title X, §10704(c), Dec. 22, 1987, 101 Stat. 1330–463; Pub. L. 105–277, div. J, title I, §1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681–890; Pub. L. 107–276, §6(d), Nov. 2, 2002, 116 Stat. 1933.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 853).
1962-10-10 — Amended by Pub. L. 87–792, (1962, 76 Stat. 831).
1969-12-30 — Amended by Pub. L. 91–172, (1969, 83 Stat. 524).
1976-10-04 — Amended by Pub. L. 94–455, (1976, 90 Stat. 1834).
1980-12-28 — Amended by Pub. L. 96–603, (1980, 94 Stat. 3505).
1982-09-03 — Amended by Pub. L. 97–248, (1982, 96 Stat. 619).
1987-12-22 — Amended by Pub. L. 100–203, (1987, 101 Stat. 1330–463).
1998-10-21 — Amended by Pub. L. 105–277, (1998, 112 Stat. 2681–890).
2002-11-02 — Amended by Pub. L. 107–276, (2002, 116 Stat. 1933).

Canonical source: Office of the Law Revision Counsel, United States Code, current published text (https://uscode.house.gov); GovInfo USCODE-2024-title26.