[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7207-1]

[Page 483-484]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                 Crimes, Other Offenses, and Forfeitures
 
Sec. 301.7207-1  Fraudulent returns, statements, or other documents.

                                 Crimes

                           general provisions


    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

[[Page 484]]

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]