3. Section 7201 (ATTEMPT TO EVADE OR DEFEAT TAX) makes it a felony willfully to attempt to evade or defeat any tax or the payment of any tax.

 
  • 聯(lián)邦稅收法典)第7201節(“企圖偷逃稅罪”)規定了故意企圖偷逃稅收或(逃避)繳納任何稅收為一項重罪。收藏指正
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