# 26 CFR § 301.7207-1: Fraudulent returns, statements, or other documents

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7207-1

## Section

- **Citation:** 26 CFR § 301.7207-1
- **Heading:** Fraudulent returns, statements, or other documents
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Crimes, Other Offenses, and Forfeitures > general provisions

## Text

Any person who willfully delivers or discloses to any officer or employee of the Internal Revenue Service 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 section 6047 (b) or (c) or, section 6104(d), to furnish information to any officer or employee of the Internal Revenue Service or any other person who willfully furnishes to such officer or employee of the Internal Revenue Service 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.
[T.D. 7127, 36 FR 11505, June 15, 1971, as amended by T.D. 8026, 50 FR 20758, May 20, 1985]

## Nearby sections

- [26 CFR § 301.7207-1 § 301.7207-1 Fraudulent returns, statements, or other documents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7207-1.md)
- [26 CFR § 301.7209-1 § 301.7209-1 Unauthorized use or sale of stamps.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7209-1.md)
- [26 CFR § 301.7214-1 § 301.7214-1 Offenses by officers and employees of the United States.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7214-1.md)
- [26 CFR § 301.7216-0 § 301.7216-0 Table of contents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-0.md)
- [26 CFR § 301.7216-1 § 301.7216-1 Penalty for disclosure or use of tax return information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-1.md)
- [26 CFR § 301.7216-2 § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-2.md)
- [26 CFR § 301.7216-3 § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-3.md)
- [26 CFR § 301.7231-1 § 301.7231-1 Failure to obtain license for collection of foreign items.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7231-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7207-1. Check the current official text before relying on it. Not legal advice.