Sec. 7201. Attempt To Evade Or Defeat Tax

Sec. 7201 Attempt To Evade Or Defeat Tax

Sec. 7201. Attempt to Evade or Defeat Tax

Any person who wilfully attempts in any manner to evade or defeat any tax imposed by this Title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 cn the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
26 USC 7201

Before you decide this applies to you, you might want to check Sec. 7343. Definition Of The Term Person for this chapter.

Furthermore, the Published Regulations, which are required by 44 U.S.C. 1505. Documents To Be Published..., for general public applicability for this Code Section, fail to show any applicability to Title 26, but rather, either remain totally unpublished (thereby remaining applicable only to Federal Employees) or show applicability only within Title 27, in regards to alcohol, tobacco & firearms activities, not Title 26 !

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