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26 U.S.C. § 7207

Title 26 Chapter 75 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 7207. Fraudulent returns, statements, or other documents

  - **(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.

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