IRS Overview

25.1.7.1  (05-19-1999)
Overview

  1. This section discusses the various procedures concerning fraud in a failure to file case.

  2. Willful failure to file a tax return is a misdemeanor per IRC Section 7203. In egregious cases, willful failure to file may be elevated to a felony under IRC 7201 Tax Evasion. In addition, a civil penalty for fraudulent failure to file may be applicable per IRC Section 6651(f).


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