(2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year. SEC. 6674. FRAUDULENT STATEMENT OR FAILURE TO FURNISH STATEMENT TO EMPLOYEE. In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053 (b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111. * SEC. 6676. FAILURE TO SUPPLY IDENTIFYING NUMBER. (a) CIVIL PENALTY.-If any person who is required by regulations prescribed under section 6109— (1) to include his identifying number in any return, statement, or other document, (2) to furnish his identifying number to another person, or (3) to include in any return, statement, or other document made with respect to another person the identifying number of such or other document, fails to comply with such requirement at the time prescribed by such regulations, such person shall pay a penalty of $5 for each such failure, unless it is shown that such failure is due to reasonable cause. (b) DEFICIENCY PROCEDURES NOT TO APPLY.-Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift and chapter 42 taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a). CHAPTER 75-CRIMES, OTHER OFFENSES, AND Page 1 Sec. 7201. Attempt to evade or defeat tax-- 696 Sec. 7202. Willful failure to collect or pay over tax. 696 Sec. 7203. Willful failure to file return, supply information, or pay tax.. 696 ployees 696 Sec. 7206. Fraud and false statements__. 696 Sec. 7207. Fraudulent returns, statements, or other documents.. 697 1 This table of contents does not appear in the law in this form. SEC. 7201. ATTEMPT TO EVADE OR DEFEAT 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 a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. SEC. 7202. WILLFUL FAILURE TO COLLECT OR PAY OVER TAX. Any 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, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. SEC. 7203. WILLFUL FAILURE TO FILE RETURN, SUPPLY INFORMATION, 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 (other than a return required under authority of section 6015), 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 $10,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution. SEC. 7204. FRAUDULENT STATEMENT OR FAILURE TO MAKE STATEMENT TO EMPLOYEES. In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. SEC. 7206. FRAUD AND FALSE STATEMENTS. (1) DECLARATION UNDER PENALTIES OF PERJURY.—Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) AID OR ASSISTANCE.-Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 3 years; or both, together with the costs of prosecution. SEC. 7207. FRAUDULENT RETURNS, STATEMENTS, OR OTHER DOCUMENTS. Any person who willfully delivers or discloses to the Secretary or his delegate 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 $1,000, or imprisoned not more than 1 year, or both. Any person required pursuant to sections 6047 (b) or (c), 6056 or 6104 (d) 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 $1,000. or imprisoned not more than 1 year, or both. CHAPTER 78-DISCOVERY OF LIABILITY AND SEC. 7651. ADMINISTRATION AND COLLECTION OF TAXES IN POSSESSIONS. Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)— (1) APPLICABILITY OF ADMINISTRATIVE PROVISIONS.—All provisions of the laws of the United States applicable to the assessment and collection of any tax imposed by this title or of any other liability arising under this title (including penalties) shall, in 71-402 O 77-45 respect of such tax or liability, extend to and be applicable in any possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term "United States" when used in a geographical sense included such possession. (2) TAX IMPOSED IN POSSESSION.-In the case of any tax which is imposed by this title in any possession of the United States— (A) INTERNAL REVENUE COLLECTIONS.-Such tax shall be collected under the direction of the Secretary, and shall be paid into the Treasury of the United States as internal revenue collections; and (B) APPLICABLE LAWS.-All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term "United States" when used in a geographical sense included such possession. (3) OTHER LAWS RELATING TO POSSESSIONS.-This section shall apply notwithstanding any other provision of law relating to any possession of the United States. (4) CANAL ZONE.-For purposes of this section, the term "possession of the United States" includes the Canal Zone. (5) VIRGIN ISLANDS.— (A) For purposes of this section, the reference in section 28(a) of the Revised Organic Act of the Virgin Islands to "any tax specified in section 3811 of the Internal Revenue Code" shall be deemed to refer to any tax imposed by chapter 2 or by chapter 21. (B) For purposes of this title, section 28 (a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section had been enacted subsequent to the enactment of this title. SEC. 7655. CROSS REFERENCES. (a) IMPOSITION OF TAX IN POSSESSIONS. For provisions imposing tax in possessions, see— (1) Chapter 2, relating to self-employment tax; (2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act: (3) Chapter 37, relating to tax on sugar. (b) OTHER PROVISIONS. For other provisions relating to possessions of the United States, see(1) Section 933, relating to income tax on residents of Puerto Rico; (2) Section 6418(b), relating to exportation of sugar to Puerto Rico. CHAPTER 79-DEFINITIONS SEC. 7701. DEFINITIONS. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof (1) PERSON.-The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (3) CORPORATION.-The term "corporation" includes associations, joint-stock companies, and insurance companies. (4) DOMESTIC.-The term "domestic" when applied to a corportion or partnership means created or organized in the United States or under the law of the United States or of any State. (7) STOCK.-The term "stock" includes shares in an association, joint-stock company, or insurance company. (9) UNITED STATES.-The term "United States" when used in a geographical sense includes only the States and the District of Columbia. (10) STATE.-The term "State" shall be construed to include. the District of Columbia, where such construction is necessary to carry out the provisions of this title. (11) SECRETARY OF THE TREASURY AND SECRETARY. (A) SECRETARY OF THE TREASURY.-The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his. (B) SECRETARY.-The term "Secretary" means the Secretary of the Treasury or his delegate. CHAPTER 80-GENERAL RULES SEC. 7805. RULES AND REGULATIONS. (a) AUTHORIZATION.-Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. |