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.

• 联邦税收法典)第7201节（“企图偷逃税罪”）规定了故意企图偷逃税收或（逃避）缴纳任何税收为一项重罪。