Criminal Tax Manual 2001, Section 24.00: False Statements (OFFSITE LINK) -U.S. DOJ

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Criminal Tax Manual 2001, Section 13.00: Aid or Assist False or Fraudulent Document (OFFSITE LINK) - U.S. DOJ

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26 U.S.C. §7206: Fraud and False Statements

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26 U.S.C. §7207: Fraudulent Returns, Statements, or Other Documents

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26 U.S.C. §6682: False Information with respect to withholding

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26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns

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18 U.S.C. §1030: Fraud and related activity in connection with computers