U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter A— Crimes › Part PART I— GENERAL PROVISIONS

26 U.S.C. § 7206

Fraud and false statements

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Any person who—(1) Declaration under penalties of perjury

Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or

(3) Fraudulent bonds, permits, and entries

Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4) Removal or concealment with intent to defraud

Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or

(5) Compromises and closing agreementsIn connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—(A) Concealment of property

Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

(B) Withholding, falsifying, and destroying records

Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax;

shall 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 3 years, or both, together with the costs of prosecution.(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)Editorial NotesAmendments

1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$5,000”.

Statutory Notes and Related SubsidiariesEffective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97–248, set out as a note under section 7201 of this title.

Notes of Decisions
Cited in 2,773 cases (187 in the last 5 years), 1956–2026 · leading case: Kawashima v. Holder, 132 S. Ct. 1166 (2012).
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Kawashima v. Holder, 132 S. Ct. 1166 (2012). · cites it 25× “Holding that convictions under 26 U. S. C. §§7206 (1) and (2) in which the Government’s revenue loss exceeds $10,000 constitute aggravated felonies under Clause (i), the Ninth Circuit affirmed, but remanded for the Board to determine whether Mrs.”
Neder v. United States, 527 U.S. 1 (1999). · cites it 8× “§ 1341 ; 9 counts of wire fraud, in violation of § 1343; 12 counts of bank fraud, in violation of § 1344; and 2 counts of filing a false income tax return, in violation of 26 U. S. C. § 7206 (1). The fraud counts charged Neder with devising and executing various schemes to…”
United States v. Lourdes Margarita Garcia, 906 F.3d 1255 (11th Cir. 2018). · cites it 9× “Garcia and her husband were also charged with three substantive counts of making and subscribing false personal income tax returns for tax years 1997, 2006, and 2007, in violation of 26 U.S.C. § 7206 (1) (Counts Two, Three, and Four).”
Arguelles-Olivares v. Mukasey, 526 F.3d 171 (5th Cir. 2008). · cites it 22× “I Joel Arguelles-Olivares pleaded guilty to violating 26 U.S.C. § 7206 (1) by knowingly filing a false tax return.”
United States v. Amos Searan & Jeanettia Searan, 259 F.3d 434 (6th Cir. 2001). · cites it 11× “On March 19, 1997, a grand jury handed up a 15-count indictment charging Jeanet-tia and Amos Searan with one count of conspiracy to file a materially false application to participate in the Electronic Filing Program (a violation of 26 U.S.C. § 7206 (1)) and conspiracy to assist…”
State Bar of Nevada v. Claiborne, 756 P.2d 464 (Nev. 1988). · cites it 10× “Nonetheless, just as the United States Senate declined to remove respondent from his office on the sole ground that he was convicted of violating the provisions of 26 U.S.C. § 7206 (1), so must we consider more than just the fact of respondent's conviction in discharging our…”
United States v. Christy, 916 F.3d 814 (10th Cir. 2019). · cites it 7× “Christy had embezzled from the vault at CNB and that Ms.”
United States v. Mudekunye, 646 F.3d 281 (5th Cir. 2011). · cites it 8× “Mudekunye and Muyaba were each charged with multiple counts of: aiding and assisting in the preparation of fraudulent tax returns, in violation of 26 U.S.C. § 7206 (2); aiding and abetting, in violation of 18 U.”
United States v. Kottwitz, 614 F.3d 1241 (11th Cir. 2010). · cites it 16× “§ 371 (Count One) [29] ; Junior was charged with filing materially false personal income tax returns for 1999 (Count Two) *1258 and for 2000 (Count Three) in violation of 26 U.S.C. § 7206 (1) [30] ; Senior was charged with filing a materially false personal income tax return for…”
Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008). · cites it 12× “Kawashima pled guilty to subscribing to a false statement on a tax return, in violation of 26 U.S.C. § 7206 (1). In his plea agreement, he stipulated that the "total actual tax loss" for the purpose of determining his offense level under the Sentencing Guidelines was $245,126.”
United States v. Pirouz Sedaghaty, 728 F.3d 885 (9th Cir. 2013). · cites it 10× “Count Two alleged filing a false Form 990, in violation of 26 U.S.C. § 7206 (1). Count Three charged Al-Buthe with failing to file a Currency and Monetary Instrument Report (CMIR) form when he left the United States with $150,000, in violation of 31 U.”
United States v. Clayton, 506 F.3d 405 (5th Cir. 2007). · cites it 14× “PER CURIAM: Defendant-appellant Charles Thomas Clayton appeals from a jury verdict finding him guilty of two counts of making and subscribing a false amended tax return in violation of 26 U.S.C. § 7206 (1) and six counts of willful failure to file a tax return in violation of 26…”
Show all 2,773 citing cases →
— 26 U.S.C. § 7206(1) — 21 cases
United States v. Theodore J. Isaacs & Otto Kerner, Jr., 493 F.2d 1124 (7th Cir. 1974).
Arguelles-Olivares v. Mukasey, 526 F.3d 171 (5th Cir. 2008). “I Joel Arguelles-Olivares pleaded guilty to violating 26 U.S.C. § 7206 (1) by knowingly filing a false tax return.”
United States v. Michael William Strand, 617 F.2d 571 (10th Cir. 1980).
The United States of Am. v. John W. Stone, Shirley M. Stone, 702 F.2d 1333 (11th Cir. 1983).
Louisiana State Bar Ass'n v. O'HALLORAN, 412 So. 2d 523 (La. 1982).
— 26 U.S.C. § 7206(2) — 15 cases
United States v. Robert G. Warner, 428 F.2d 730 (8th Cir. 1970).
United States v. Louis Cramer & Minnie K. Cramer, 447 F.2d 210 (2d Cir. 1971).
United States v. William M. Bass, 425 F.2d 161 (7th Cir. 1970).
United States v. Mike Abbas, 504 F.2d 123 (9th Cir. 1974).
United States v. Heinze, 361 F. Supp. 46 (D. Del. 1973).
— 26 U.S.C. § 7206(4) — 2 cases
United States v. Russell L. Swarthout, 420 F.2d 831 (6th Cir. 1970).
United States v. Brown, 151 F. Supp. 441 (E.D. Va. 1957).
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