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" ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 37
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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Oversight Hearings on Federal Drug Strategy--1979: Hearings Before the ...

United States. Congress. House. Select Committee on Narcotics Abuse and Control - 1979 - 506 halaman
...(IR Code sections 7201, 7203,7206(1) ) 121.2 (3-1-77) 9900 IRC 7201. Attempt to Evade or Defeat Tai "Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, m addition to other penalties provide by taw. be guilty of a felony...
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The Internal Revenue Service: Measuring Tax Offenses and Enforcement Response

Susan B. Long - 1980 - 334 halaman
...included as part of the Tariff Act of 1913. Section 7201 ; Willful Attempt t_o Evade or Defeat Any Tax "Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or / the payment thereof shall, in addition to other penalties provided by law, be guilty of...
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Taxpayer Safeguards: Hearing Before the Subcommittee on Oversight of the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1983 - 838 halaman
...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,...
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Review of Internal Revenue Code Penalties: Hearing Before the ..., Volume 4

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service - 1988 - 278 halaman
...has been recognized 46 See cases cited in notes 66-70 infra. 47 Under the Internal Revenue Code, "an> person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof" is guilty of a felony. INT. REV. CODE OF 1954, § 7201. « 1 CCH INT....
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Medicare at Risk: Emerging Fraud in Medicare Programs : Hearing Before the ...

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 1997 - 332 halaman
...$1 ,000 or imprisoned not more than one year, or both. "26 USC § 7201 (1989). The statute provides: Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a...
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Financial investigations : a financial approach to detecting and resolving ...

Don Vogel - 1999 - 407 halaman
...number 7201 and find the following: § 7201. Attempt to evade or defeat a tax or the payment thereof Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a...
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Current Developments in Monetary and Financial Law, Volume 2

International Monetary Fund - 2003 - 886 halaman
...income exceeds a specified amount), 422 (Hong Kong), 583 (United Kingdom.), 603 (Sweden)(1983). 39 "Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof." IRC §7201 . 40 See US v. Bishop, 412 US 346 (1973) ("voluntary, intentional...
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Readings in the Philosophy of Law

Jules L. Coleman - 1999 - 692 halaman
...all Cases . . . arising under . . the Laws of the United States." 4. Any person is guilty of a felony "who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof." 5. "The Congress shall have power to lay and collect taxes on incomes."...
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Intellectual Property and Computer Crimes

Peter Toren - 2003 - 916 halaman
...S.Ct. 612, 112 L.Ed.2d 617 (1991). 44 Id., 498 US at 200. See also, 26 USC § 7201 (providing that "any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall be guilty of a felony."); 26 USC § 7203 (providing that "any person...
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United States Statutes at Large, Volume 53,Bagian 1

United States - 1939 - 780 halaman
...person required under this chapter to collect, account for and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty 01...
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