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. § 7215
Offenses with respect to collected taxes
(a) PenaltyAny person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.
(b) ExceptionsThis section shall not apply—(1) to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and(2) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.(Added Pub. L. 85–321, § 2, Feb. 11, 1958, 72 Stat. 6; amended Pub. L. 97–248, title III, §§ 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369.)Editorial NotesAmendments1983—Subsec. (b). Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Subsec. (b). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, last sentence of subsec. (b) is amended to read as follows: “For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person.” Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
Notes of Decisions
United States v. Fritz Erne, 576 F.2d 212 (9th Cir. 1978).
· cites it 6× “*213 WALLACE, Circuit Judge: Erne appeals from his conviction on four counts of violating 26 U.S.C. § 7215 , a provision of the Internal Revenue Code.”
United States v. George R. Dreske, 536 F.2d 188 (7th Cir. 1976).
· cites it 9× “”] taxes in a separate bank account in violation of 26 U.S.C. § 7215 , an Internal Revenue Code provision which penalizes an employer’s unlawful failure to comply with another Internal Revenue Code provision, 26 U.”
United States v. Gilbert H. Paulton, 540 F.2d 886 (8th Cir. 1976).
· cites it 2× “Paulton, hereinafter called defendant, appeals from a judgment of the United States District Court for the District of South Dakota 1 entered after a jury had found the defendant guilty of nine violations of 26 U.S.C. § 7215 (a). The nine-count information charged that with…”
United States v. Louis Carini, 562 F.2d 144 (2d Cir. 1977).
“Specifically, Carini, relying upon 26 U.S.C. § 7215 (b)(2), defended at trial on the ground that his failure to make the required bank deposits was “due to circumstances beyond his control.”
United States v. Simon Gorden, 495 F.2d 308 (7th Cir. 1974).
· cites it 2× “1 This was in violation of 26 U.S.C. § 7215 . 2 A one-year sentence was imposed.”
United States v. J. Archie Gay, 576 F.2d 1134 (5th Cir. 1978).
· cites it 3× “On July 25,1977, an eight-count information was filed against Gay charging a violation of 26 U.S.C. § 7215 4 for failing to deposit taxes withheld on each of the eight paydays in January and February 1977.”
United States v. H. W. Polk, 550 F.2d 566 (9th Cir. 1977).
· cites it 2× “PER CURIAM: Polk appeals his conviction under 26 U.S.C. § 7215 (a) for failure to collect and deposit into a special banking account withholding and Federal Insurance Contribution Act taxes required to be withheld from employees’ wages.”
United States v. Robert G. McMullen, 516 F.2d 917 (7th Cir. 1975).
“The penalty for failure to comply with subsection (b) of this section is provided in section 7215(a) of the Code, 26 U.S.C. § 7215 (b), which reads: Offenses with respect to collected taxes (a) Penalty.”
United States v. Plotkin, 239 F. Supp. 129 (E.D. Wis. 1965).
“Plotkin, doing business as Modern Fixture Company, is charged in an indictment which alleges fifteen violations of 26 U.S.C.A. § 7215 . That section makes it a misdemeanor to fail to comply with the requirement of 26 U.”
United States v. Stevenson, 540 F. Supp. 93 (D. Del. 1982).
“26 U.S.C. § 7215 (a). The indictment does not allege that The Stone Balloon, Inc.”
United States v. Henry S. Randolph, Jr., 588 F.2d 931 (5th Cir. 1979).
· cites it 5× “26 U.S.C.A. §§ 7215 (a), 7512. He asserts that by restricting both the opening remarks of his attorney and the cross-examination of the Government’s key witness, the trial court prevented him from asserting the statutory defense that the failure to withhold taxes was beyond his…”
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