§7207 — Fraudulent returns, statements, or other documents
12 cases·4 followed·1 overruled·7 cited—33% support
Statute Text — 26 U.S.C. §7207
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7207-1 Fraudulent returns, statements, or other documents
12 Citing Cases
District Court for the Northern Distridt of Florida, pursuant to section 7207 for willfully filing false Federal income tax returns for taxable years 1986, 1987, and 1988.
s against petitioner to a grand jury. The grand jury found no probable cause to indict petitioner for filing fraudulent tax returns, but returned a true bill indicting petitioner on three counts of filing false documents with the IRS in violation of section 7207. The alleged false documents included June 2, 1987 II, Heirs III, and the INI minutes dated - 22 - May 16, 1984. Following a jury trial in June 1991, petitioner was acquitted of all charges. Petition in Bankruptcy On March 15, 1993, peti
Department of Justice, petitioner husband pleaded guilty to two counts of violating section 7207 for causing the delivery of false documents to the Internal Revenue Service (IRS).
Department of Justice, petitioner husband pleaded guilty to two counts of violating section 7207 for causing the delivery of false documents to the Internal Revenue Service (IRS).
7207 (1988) for false statements in income tax returns. ULTIMATE FINDINGS OF FACT Petitioner did not adopt a plan of liquidation prior to or on the sale date of its assets. Petitioner was liable for the tax on the gain on the sale of its assets. At the time that petitioner's 1988 Form 1120 tax return was due, officers of petitioner knew they w