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§7202 — Willful failure to collect or pay over tax

34 cases·10 followed·1 distinguished·8 overruled·15 cited—29% support

Statute Text — 26 U.S.C. §7202

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

34 Citing Cases

DIST. HI-Q Personnel, Inc., Petitioner 132 T.C. No. 13 · 2009

Bower is inapposite .

Jo Delia Hovind, Petitioner T.C. Memo. 2012-281 · 2012

o evade reporting requirements. "Mr. Hovind was indicted on 45 counts ofstructuring monetary transactions to avoid reporting requirements, 12 counts ofwillfully failing to deduct and pay Federal income and withholding taxes for employees ofCSE, see sec. 7202, and 1 count ofobstructing the administration ofthe internal revenue laws, see sec. 7212(a). Thejury found Mr. Hovind guilty on all counts. The District Court sentenced Mr. Hovind to 120 months' incarceration and three years' (continued...)

Hi-Q Personnel, Inc. v. Commissioner 132 T.C. 279 · 2009

371, Conspiracy to commit offense or to defraud United States; counts 2 through 10 of the indictment charge violations of section 7202, Willful Failure To Collect or Pay Over Tax, and 18 U.S.C.

United States v. Carlson 498 F.3d 761 · Cir.
United States v. May 568 F.3d 597 · Cir.
United States v. Blanchard 618 F.3d 562 · Cir.
United States v. McLain 646 F.3d 599 · Cir.
United States v. Adam 296 F.3d 327 · Cir.
United States v. May · Cir.
United States v. Richard L. Carlson · Cir.
United States v. Francis McLain 709 F.3d 1198 · Cir.
United States v. Scott K. Goldsmith · Cir.
United States v. Simkanin · Cir.
United States v. Andrew Melton 870 F.3d 830 · Cir.
United States v. Anthony Sertich, Jr. 879 F.3d 558 · Cir.
United States v. Teresa Barringer 25 F.4th 239 · Cir.
Evangelista v. Ashcroft 359 F.3d 145 · Cir.
United States v. Richard Michael Simkanin 420 F.3d 397 · Cir.
United States v. Scott Kimrey Goldsmith 486 F.3d 404 · Cir.
United States v. DeMURO 677 F.3d 550 · Cir.
Evangelista v. Ashcroft 359 F.3d 145 · Cir.
Smith v. Commissioner 34 T.C. 1100 · 1960
United States v. Gerhard 615 F.3d 7 · Cir.
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United States v. Thurlee Belfrey 928 F.3d 746 · Cir.
United States v. John Rankin 929 F.3d 399 · Cir.
United States v. Steven Wang 944 F.3d 1081 · Cir.
United States v. Dundon 349 F. App'x 588 · Cir.
United States v. Dundon 349 F. App'x 588 · Cir.
United States v. Wetzel 256 F. App'x 871 · Cir.
Cargill v. Garland 57 F.4th 447 · Cir.
United States v. Kevin Shibilski 103 F.4th 1311 · Cir.