---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schA/ptI"
level: "part"
label: "Part I"
heading: "General Provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch75-schA-ptI"
sections_count: 18
---

# Part I — General Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures › Subchapter A — Crimes

## Sections

- [§7201. Attempt to evade or defeat tax](/usc/26/7201.md)
- [§7202. Willful failure to collect or pay over tax](/usc/26/7202.md)
- [§7203. Willful failure to file return, supply information, or pay tax](/usc/26/7203.md)
- [§7204. Fraudulent statement or failure to make statement to employees](/usc/26/7204.md)
- [§7205. Fraudulent withholding exemption certificate or failure to supply information](/usc/26/7205.md)
- [§7206. Fraud and false statements](/usc/26/7206.md)
- [§7207. Fraudulent returns, statements, or other documents](/usc/26/7207.md)
- [§7208. Offenses relating to stamps](/usc/26/7208.md)
- [§7209. Unauthorized use or sale of stamps](/usc/26/7209.md)
- [§7210. Failure to obey summons](/usc/26/7210.md)
- [§7211. False statements to purchasers or lessees relating to tax](/usc/26/7211.md)
- [§7212. Attempts to interfere with administration of internal revenue laws](/usc/26/7212.md)
- [§7213. Unauthorized disclosure of information](/usc/26/7213.md)
- [§7213A. Unauthorized inspection of returns or return information](/usc/26/7213A.md)
- [§7214. Offenses by officers and employees of the United States](/usc/26/7214.md)
- [§7215. Offenses with respect to collected taxes](/usc/26/7215.md)
- [§7216. Disclosure or use of information by preparers of returns](/usc/26/7216.md)
- [§7217. Prohibition on executive branch influence over taxpayer audits and other investigations](/usc/26/7217.md)