Sec. 7203. Willful Failure to File
Sec. 7203. Willful failure to file return, supply information, or pay tax.
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made
under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated
tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations,
shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not more than $25,000 ($100,000 in the case of a corporation) or imprisoned not more than 1 year, or both, together with the
costs of prosecution. In the case of any person with respect to whom there is 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. In the case of a willful violation of any provision
of Section 6051, the first sentence of
this section shall be applied by substituting "felony" for "misdemeanor",and "5 years" for "1 year".
26 USC 7203
Now, I know that looks and sounds real simple, and real scary, but read it carefully, and then read
Section 7343 from this chapter.
Furthermore, the Published Regulations, which are required by 44 U.S.C. 1505.
Documents To Be Published..., for general public applicability for this Code Section, fail to show any applicability to
Title 26, but rather, either remain totally unpublished (thereby remaining applicable only to Federal Employees)
or show applicability only within Title 27, in regards to alcohol, tobacco & firearms activities, not Title 26 !
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Last Update: 02/03/07
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