Part I — General Provisions
- §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