§7207. Fraudulent returns, statements, or other documents — Inbound Citations

Citations to 26 U.S.C. § 7207 as a whole

• 7 U.S.C. § 12a(3)(E)

  Go to provision →
  (E) such person pleaded guilty to or was convicted of any misdemeanor which (i) involves any transaction or advice concerning any contract of sale of a commodity for future delivery or any activity subject to Commission regulation under section 6c or 23 of this title or concerning a security, (ii) arises out of the conduct of the business of a futures commission merchant, introducing broker, floor broker, floor trader, commodity trading advisor, commodity pool operator, associated person of any registrant under this chapter, securities broker, securities dealer, municipal securities broker, municipal securities dealer, transfer agent, clearing agency, securities information processor, investment adviser, investment company, or an affiliated person or employee of any of the foregoing, (iii) involves embezzlement, theft, extortion, fraud, fraudulent conversion, misappropriation of funds, securities or property, forgery, counterfeiting, false pretenses, bribery, or gambling, (iv) involves the violation of section 152, 1341, 1342, or 1343 or chapter 25, 47, 95, or 96 of title 18, or section 7203, 7204, 7205, or 7207 of title 26;
• 26 U.S.C. § 6013(b)(5)(B)

  Go to provision →
  (B) For purposes of section 7206(1) and (2) and section 7207 (relating to criminal penalties in the case of fraudulent returns) the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under this subsection after the filing of such separate return.
• 26 U.S.C. § 6531(5)

  Go to provision →
  (5) for offenses described in sections 7206(1) and 7207 (relating to false statements and fraudulent documents);
• 26 U.S.C. § 6685

  Go to provision →
  In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.
• 26 U.S.C. § 7303(3)

  Go to provision →
  (3) All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.