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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. US
    3. United States Code
    4. Title 26
    5. Subtitle F
    6. Chapter 75
    7. Subchapter A
    8. Part I

    General Provisions

    Part I - General ProvisionsPart I - General Provisions
    PreviousPart II - Penalties Applicable to Certain Taxes
    § 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
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