26 USC 7203 - Willful failure to file return, supply information, or pay tax

Editorial Notes

Amendments

1990—Puspan. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.

1988—Puspan. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”

1984—Puspan. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”.

1982—Puspan. L. 97–248, § 329(span), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”.

Puspan. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.

1968—Puspan. L. 90–364 struck out reference to section 6016.

Statutory Notes and Related Subsidiaries

Effective Date of 1990 Amendment

Puspan. L. 101–647, title XXXIII, § 3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].”

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Puspan. L. 100–690, set out as a note under section 6050I of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Puspan. L. 98–369, set out as a note under section 6654 of this title.

Effective Date of 1982 Amendment

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

Effective Date of 1968 Amendment

Amendment by Puspan. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Puspan. L. 90–364, see section 103(f) of Puspan. L. 90–364, set out as a note under section 243 of this title.