Imposition of fraud penalty
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 2% most-cited · cited by 72 decisions
72
Citing decisions
6+
Courts citing
Citations by decade
11
20
18
23
1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026Norcave Properties v. IRS 5th Cir.
- 2025United States v. Isac Schwarzbaum 11th Cir.
- 2025United States v. Geddes D. Utah
- 2025NAPRSTEK v. NEWREZ A/K/A SHELLPOINT MORTGAGE SERVICING D.N.J.
- 2024United States v. Isac Schwarzbaum 11th Cir.
- 2024Gregory Podlucky v. Cir 9th Cir.
- 2024United States v. Susan A. Voshelle M.D. Fla.
- 2024United States v. Hatch D.R.I.
- 2024Donald Wayne Bush v. United States 7th Cir.
- 2023Denise Campbell v. Department of the Treasury MSPB
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 75 percent of the portion of the underpayment which is attributable to fraud. If the Secretary establishes that any portion of an underpayment is attributable to fraud, the entire underpayment shall be treated as attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes (by a preponderance of the evidence) is not attributable to fraud. In the case of a joint return, this section shall not apply with respect to a spouse unless some part of the underpayment is due to the fraud of such spouse. (Source: (Added Pub. L. 101–239, title VII, § 7721(a), Dec. 19, 1989, 103 Stat. 2397.))