§72012

2 cases·2 cited

Statute Text — 26 U.S.C. §72012

Statute text not available for this section.

2 Citing Cases

Michael Burt, Petitioner T.C. Memo. 2013-58 · 2013

In that indictment, petitioner was charged with violating section 72012 by willfully attempting to evade and defeat Federal income tax (tax) for each ofthe years 1998 through 2001.

Armin Unger, Petitioner T.C. Memo. 2000-267 · 2000

On July 18, 1994, petitioner pleaded guilty to the felony offence set out in section 72012 (Attempt to Evade or Defeat Tax) 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.