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What is the source of law that defines tax evasion?

The source of law that defines tax evasion is Section 7201 of the Internal Revenue Code. However, that definition has been expanded, amplified, and interpreted by case law, the underlying treasury regulations, and revenue rulings. At a basic level, Section 7201 provides that a person commits tax evasion when he or she “willfully attempts in any manner to evade or defeat any tax . . . or [its] payment.”