26 U.S.C. § 7202
Willful failure to collect or pay over tax
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Notes of Decisions
Cited in 212
cases (33 in the last 5 years), 1958–2026 · leading case: United States v. Blanchard, 618 F.3d 562 (6th Cir. 2010).
United States v. Blanchard, 618 F.3d 562 (6th Cir. 2010). “Appellant Richard Blanchard (“Blanchard”) was convicted of fifteen counts of Failure to Account for and Pay Over Withholding and FICA Taxes, in violation of 26 U.S.C. § 7202 , and three counts of Making and Causing the Making of a False Claim for a Tax Refund, in violation of 18…”
United States v. Teresa Barringer, 25 F.4th 239 (4th Cir. 2022). “A federal grand jury subsequently returned a nine-count indictment against Barringer for willfully failing to collect and truthfully account for and pay taxes, in violation of 26 U.S.C. § 7202 (Counts One through Four); wire fraud, in violation of 18 U.”
United States v. Easterday, 564 F.3d 1004 (9th Cir. 2009). “" It is an appeal from a conviction for willful failure to pay over employee payroll taxes, in violation of 26 U.S.C. § 7202 . The defendant-appellant, Jack Easterday, sought an "ability to pay instruction" in order to contend to the jury that his failure to pay over the taxes…”
Slodov v. United States, 436 U.S. 238 (1978). “Section 6656 of the Code imposes a penalty of 5% of the underpayment of any tax required to be deposited, and 26 U. S. C. §§ 7202 and 7215 provide criminal penalties respectively for willful failure to "collect or truthfully account for and pay over" trust-fund taxes, and for…”
United States v. Peter Evangelista, 122 F.3d 112 (2d Cir. 1997). “§ 371 ), and failure to pay withholding taxes and FICA contributions to the IRS (in violation of 26 U.S.C. § 7202 ). Evangelista, Sr., who also was convicted of evading personal income taxes (in violation of 26 U.”
United States v. Richard Michael Simkanin, 420 F.3d 397 (5th Cir. 2005). “On June 19, 2003, an indictment was returned, charging Simkanin with twelve counts of willfully failing to collect and pay over federal income taxes and Federal Insurance Contribution (“FICA”) taxes from the total taxable wages of Arrow employees in violation of 26 U.S.C. § 7202…”
United States v. John Rankin, 929 F.3d 399 (6th Cir. 2019). “On July 7, 2015 Rankin was charged with seven counts of failure to account for and pay over withholding, FICA, and Medicare taxes involving Rankin Enterprises and Tuscan Table in violation of 26 U.S.C. § 7202 , six counts of subscription of false individual income tax returns in…”
United States v. Anthony Sertich, Jr., 879 F.3d 558 (5th Cir. 2018). “was charged and convicted by a jury with ten counts of violating 26 U.S.C. § 7202 for willfully failing to account for and pay over to the Internal Revenue Service (“IRS”) the federal income taxes he--withheld from his employees between 2008 and 2010.”
United States v. DeMURO, 677 F.3d 550 (3d Cir. 2012). “§ 371 , and 21 counts of failure to account and pay over employment taxes, in violation of 26 U.S.C. § 7202 . The DeMuros argue on appeal that the District Court committed numerous evidentiary errors at trial, and further erred at sentencing by applying a two-level increase to…”
United States v. Rao Gollapudi, 130 F.3d 66 (3d Cir. 1997). “More specifically, Gollapudi was charged with failing to account for and pay over to the Internal Revenue Service federal income taxes, deducted and collected from the total taxable wages of his employees, between 1989 and 1991, in violation of 26 U.S.C. § 7202 . Additionally,…”
United States v. Tommy Lee Gilbert, 266 F.3d 1180 (9th Cir. 2001). “Tommy Lee Gilbert appeals from the district court’s finding that he violated 26 U.S.C. § 7202 of the Internal Revenue Code (“IRC”) by failing to remit to the Internal Revenue Service (“IRS”) withholding tax that he collected for the employees of his business.”
United States v. Easterday, 539 F.3d 1176 (9th Cir. 2008). “" It is an appeal from a conviction for willful failure to pay over employee payroll taxes, in violation of 26 U.S.C. § 7202 . The defendant-appellant, Jack Easterday, sought an "ability to pay instruction" in order to contend to the jury that his failure to pay over the taxes…”
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