Title 26
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Title 26
Title 26
CRIMES, OTHER OFFENSES, AND FORFEITURES
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Title 26
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Attempt to evade or defeat tax
Willful failure to collect or pay over tax
Willful failure to file return, supply information, or pay tax
Fraudulent statement or failure to make statement to employees
Fraudulent withholding exemption certificate or failure to supply information
Fraud and false statements
Fraudulent returns, statements, or other documents
Offenses relating to stamps
Unauthorized use or sale of stamps
Failure to obey summons
False statements to purchasers or lessees relating to tax
Attempts to interfere with administration of internal revenue laws
Unauthorized disclosure of information
Unauthorized inspection of returns or return information
Offenses by officers and employees of the United States
Offenses with respect to collected taxes
Disclosure or use of information by preparers of returns
Prohibition on executive branch influence over taxpayer audits and other investigations
Failure to obtain license for collection of foreign items
Failure to register or reregister under section 4101, false representations of registration status, etc.
Representation that retailers’ excise tax is excluded from price of article
Violation of occupational tax laws relating to wagering—failure to pay special tax
Possession with intent to sell in fraud of law or to evade tax
Failure to produce records
Insurance policies
Penalties for offenses relating to stamps
Penalty for failure to register or reregister
Penalties for offenses relating to special taxes
Penalty for offenses relating to certain airline tickets and advertising
Property subject to tax
Property used in violation of internal revenue laws
Other property subject to forfeiture
Penalty for fraudulently claiming drawback
Authority to seize property subject to forfeiture
Delivery of seized personal property to United States marshal
Judicial action to enforce forfeiture
Special disposition of perishable goods
Personal property valued at $100,000 or less
Customs laws applicable
Cross references
Penalty for sales to evade tax
Penalty for refusal to permit entry or examination
Definition of term “person”
Extended application of penalties relating to officers of the Treasury Department
Revocation or denial of passport in case of certain tax delinquencies