26 U.S.C. ยง 7201
United States Code, 2018 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
Sec. 7201 - Attempt to evade or defeat tax
From the U.S. Government Publishing Office,