Part I. GENERAL PROVISIONS
- § 7201 - Attempt to evade or defeat tax
- § 7202 - Willful failure to collect or pay over tax
- § 7203 - Willful failure to file return, supply information, or pay tax
- § 7204 - Fraudulent statement or failure to make statement to employees
- § 7205 - Fraudulent withholding exemption certificate or failure to supply information
- § 7206 - Fraud and false statements
- § 7207 - Fraudulent returns, statements, or other documents
- § 7208 - Offenses relating to stamps
- § 7209 - Unauthorized use or sale of stamps
- § 7210 - Failure to obey summons
- § 7211 - False statements to purchasers or lessees relating to tax
- § 7212 - Attempts to interfere with administration of internal revenue laws
- § 7213 - Unauthorized disclosure of information
- § 7213A - Unauthorized inspection of returns or return information
- § 7214 - Offenses by officers and employees of the United States
- § 7215 - Offenses with respect to collected taxes
- § 7216 - Disclosure or use of information by preparers of returns
- § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations