26 U.S.C. § 7201
Attempt to evade or defeat tax
Any person who willfully 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 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Notes of Decisions
Cited in 2,419
cases (120 in the last 5 years), 1956–2026 · leading case: United States v. Coplan
United States v. Coplan (2012)
“1957)); (2) to commit tax evasion in connection with the Add-On tax shelter, in violation of 26 U.S.C. § 7201 ;12 and (3) to make false statements to the IRS, in violation of 18 U.”
United States v. Root (2009)
“§ 371 , one count of tax evasion for the years 2000 to 2003 in violation of 26 U.S.C. § 7201 , and seven counts of filing a false return in violation of 26 U.”
Arguelles-Olivares v. Mukasey (2008)
“'" [14] We are persuaded, however, that Congress did not intend to single out tax evasion under 26 U.S.C. § 7201 for inclusion among aggravated felonies to the exclusion of all other tax felonies.”
Kawashima v. Holder (2012)
“Clause (ii) explicitly states that convictions for tax evasion pursuant to 26 U. S. C. §7201 that cause a revenue loss of at least $10,000 to the Gov- 8 KAWASHIMA v.”
United States v. Tomko (2009)
“On May 11, 2004, Tomko pleaded guilty to a one-count information charging him with tax evasion in violation of 26 U.S.C. § 7201 . Tomko was the owner and Chief Executive Officer of W.”
United States v. H. Ty Warner (2015)
“The information alleged that Warner evaded $885,300 in taxes for 2002 by: (1) excluding from his reported income the interest from his offshore assets; (2) fraudulently stating on his tax return that he had no for- eign account; and (3) failing to file a Report of Foreign Bank…”
United States v. David Middleton (2001)
“Defendant-Appellant David Middleton (“Middleton”) appeals his conviction and sentence for attempting to evade or defeat income tax due and owing, in violation of 26 U.S.C. § 7201 (1994). Middleton concedes that from 1992 through 1996, he failed to file an income tax return…”
Matter of Humphreys (1994)
“I Following a jury trial in the United States District Court for the Northern District of Iowa, Lloyd Humphreys was convicted of the felony offense of willful attempt to evade or defeat a tax, 26 U.S.C. § 7201 , for the tax years of 1983, 1984, 1988, and 1989.”
United States v. Ganias (2016)
“), convicting Defendant-Appellant Stavros Ganias of two counts of tax evasion, in violation of 26 U.S.C. § 7201 . Ganias argues that the Government retained non-responsive data on mirrored hard drives acquired pursuant to a 2003 search warrant in violation of the Fourth…”
United States v. Robert C. Thetford (1982)
“Counts Four and Five allege the willful and knowing evasion of personal income taxes for 1973 and 1974 in violation of 26 U.S.C. § 7201 . Count Six alleges the willful and knowing evasion of taxes filed in the name of Thetford’s wife, Sharon, for calendar year 1974, in violation…”
United States v. Daugerdas (2016)
“§ 371 ; see 26 U.S.C. § 7201 and 18 U.S.C. § 1343 ; (2) four counts of client tax evasion in violation of 26 U.”
United States v. Leona M. Helmsley, Joseph v. Licari and Frank J. Turco, Leona M. Helmsley (1991)
“Helmsley attempted to evade personal income tax in the calendar years 1983, 1984 and 1985 in violation of 26 U.S.C. § 7201 by failing to report on their joint personal federal income tax returns the income represented by the payment of personal expenditures by Helmsley…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.