26 U.S.C. § 7204
Fraudulent statement or failure to make statement to employees
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Notes of Decisions
Cited in 12
cases (2 in the last 5 years), 1974–2024 · leading case: Kawashima v. Holder
Kawashima v. Holder (2012)
“, 26 U. S. C. §7204 (“furnish[ing] a false” W-2 form to an em- ployee); §7205 (“suppl[ying] false or fraudulent infor- mation” to an employer); §7207 (filing a return “known .”
United States v. Roy Bradley, Sr. (2019)
“§ 371 , and conspiracy to fail to issue Form 1099s, in violation of 26 U.S.C. § 7204 and 18 U.S.C. § 371 . Our standard for what a defendant must show to obtain a lesser-included offense instruction is well established.”
United States v. Martin J. Hughes (1992)
“Count thirty-four charged Hughes with violating 26 U.S.C. § 7204 . Hughes was found guilty of violating section 7204 for furnishing an employee of United Telephone Credit Union with a false W-2 form.”
Hughes v. United States (1990)
“§ 7206 (2) to the lesser included misdemeanor under 26 U.S.C. § 7204 in Count 33. The court refused to reduce the felony conviction under section 7206(2) in Count 34.”
United States v. Jerry B. Kraig, Cross-Appellee (1996)
“§ 7201 (evasion of assessment and payment of taxes), 26 U.S.C. § 7204 (concealing assets subject to levy), 26 U.”
United States v. Gambone (2001)
“1990), Defendants contend that 26 U.S.C. § 7204 provides the sole remedy for the violation of providing false W-2 forms to employees, and that the convictions under 26 U.”
United States v. Henderson (1974)
“26 U.S.C. § 7204 (1970). 23 . 26 U.S.C. § 7205 (1970).”
Davis v. B & S, INC. (1998)
“§ 6674 (civil penalties); 26 U.S.C. § 7204 (criminal penalties). 9 .”
United States v. Banks (2001)
“§§ 2 and 287 (Counts 1-5), submission of a fraudulent statement in violation of 26 U.S.C. § 7204 (Count 8), and filing or otherwise submitting false income statements in violation of 18 U.”
Mr. Norbert H. Clemens and Mrs. Norbert H. Clemens v. Usv Pharmaceutical, a Division of Revlon, Inc. (1988)
“” 26 U.S.C. § 7204 (1982). 4 .This provision reads: "Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase…”
Davis v. Vestwell Holdings, Inc. (2024)
“Discussion Liberally construing the Complaint, Plaintiff alleges the following claims for relief: fraudulent statement or failure to make statement to employees in violation of 26 U.S.C. § 7204 (Count One); fraud and false statements in violation of 26 U.”
United States v. Umbrella Financial Services LLC (2024)
“26 U.S.C. § 7204 (a). “[T]he majority of district courts in Texas and elsewhere” recognize “that the traditional requirements associated with injunctions need not necessarily be met in order to obtain a § 7402(a)-based injunction.”
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