26 U.S.C. § 7341

Penalty for sales to evade tax

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

(a) Nonenforceability of contract

Whenever any person who is liable to pay any tax imposed by this title upon, for, or in respect of, any property sells or causes or allows the same to be sold before such tax is paid, with intent to avoid such tax, or in fraud of the internal revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court.

(b) Forfeiture of sum paid on contract

If such property has been paid for, in whole or in part, the sum so paid shall be deemed forfeited.

Any person who shall sue for the sum so paid (in an action of debt) shall recover from the seller the amount so paid, one-half to his own use and the other half to the use of the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

Notes of Decisions

Cited in 6 cases, 1993–2008 · leading case: Ploog v. HomeSide Lending, Inc., 209 F. Supp. 2d 863 (N.D. Ill. 2002).

Sort: Relevance Newest Treatment

Ploog v. HomeSide Lending, Inc., 209 F. Supp. 2d 863 (N.D. Ill. 2002). “under 26 U.S.C. § 7341 (a)(2), which permits recovery for mental or emotional anguish against nongovernmental persons who knowingly or negligently disclose information in violation of 26 U.”

United States Ex Rel. Alderson v. Quorum Health Grp., Inc., 171 F. Supp. 2d 1323 (M.D. Fla. 2001). “§ 201 (equal shares of recovery against person violating Indian protection laws); 26 U.S.C. § 7341 (c) (equal shares of recovery of sale proceeds from fraudulent transfer to avoid tax liability'); 35 U.”

Hrubec v. Nat'l R.R. Passenger Corp., 829 F. Supp. 1502 (N.D. Ill. 1993). “Motion to Strike Paragraph 18 of Plaintiffs’ Complaint The Hrubecs are entitled to file suit for damages against defendants under 26 U.S.C. § 7341 (a)(2), which permits recovery against non-governmental persons who “knowingly or negligently discloses any return or return…”

McQueen v. United States, 5 F. Supp. 2d 473 (S.D. Tex. 1998). · cites it 2× “26 U.S.C. § 7341 (West 1997). Any recovery, however, will be denied if the IRS acted on a “good faith but erroneous interpretation” of § 6103.”

Cooper v. Fed. Aviation Admin., 816 F. Supp. 2d 778 (N.D. Cal. 2008). “2004), to hold that a statute, 26 USC § 7341 (c), that allowed damages against the government of actual damages “plus” punitive damages did not authorize punitive damages absent proof of actual damages where the statute did not state that actual damages were required for…”

PAF, Inc. v. BA Props., Inc. & Bank of Am., 24 F. Supp. 2d 545 (E.D. Va. 1998). · cites it 2× “PAF brings this suit under 26 U.S.C. § 7341 , an obscure statute that was enacted in 1864 and apparently has never been construed in a published case.”

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.