Failure to pay stamp tax
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 438 decisions
438
Citing decisions
6+
Courts citing
Citations by decade
1
26
44
117
208
34
6
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1950s1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2020United States v. Rahman E.D. Mich.
- 2019Mycles Cycles, Inc. v. United States S.D. Cal.
- 2014United States v. Ramirez-Gonzalez 11th Cir.
- 2013Knappe v. United States 9th Cir.
- 2012Stine v. United States Fed. Cl.
- 2011Baccei v. United States 9th Cir.
- 2010Duffie v. United States 5th Cir.
- 2009Larson v. United States Fed. Cl.
- 2009McHan v. Commissioner 4th Cir.
- 2009Bass v. Commissioner of IRS 11th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, Any person (as defined in section 6671(b)) who— (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 822; Pub. L. 85–866, title I, § 86, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 91–172, title I, § 101(j)(50), title IX, § 943(c)(6), Dec. 30, 1969, 83 Stat. 531, 729; Pub. L. 91–679, § 2, Jan. 12, 1971, 84 Stat. 2063; Pub. L. 93–406, title II, § 1016(a)(18), Sept. 2, 1974, 88 Stat. 931; Pub. L. 96–223, title I, § 101(f)(8), Apr. 2, 1980, 94 Stat. 253; Pub. L. 97–34, title V, § 501(b), title VII, § 722(b)(1), Aug. 13, 1981, 95 Stat. 326, 342; Pub. L. 97–248, title III, § 325(a), Sept. 3, 1982, 96 Stat. 616; Pub. L. 97–448, title I, §§ 105(a)(1)(D), 107(a)(3), Jan. 12, 1983, 96 Stat. 2384, 2391; Pub. L. 98–67, title I, § 106, Aug. 5, 1983, 97 Stat. 382; Pub. L. 98–369, div. A, title I, § 179(b)(3), July 18, 1984, 98 Stat. 718; Pub. L. 99–44, § 1(b), May 24, 1985, 99 Stat. 77; Pub. L. 99–514, title XV, § 1503(a), (b), (c)(2), (3), (d)(1), Oct. 22, 1986, 100 Stat. 2742, 2743; Pub. L. 100–647, title I, § 1015(b)(2)(A), (B), (3), Nov. 10, 1988, 102 Stat. 3569; Pub. L. 101–239, title VII, § 7721(c)(1), Dec. 19, 1989, 103 Stat. 2399.))