26 U.S.C. § 6531 — Periods of limitation on criminal prosecutions
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> Official source: https://uscode.house.gov/quicksearch/get.plx?title=26§ion=6531 — Internal Revenue Code text as published by the U.S. House Office of the Law Revision Counsel, USLM bulk release point 119-102, retrieved 2026-09-09. Cite as: IRC § 6531. **Statutory text only** — editorial notes, amendment history and effective-date notes are omitted; confirm currency for amendments after the release point.
No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the indictment is found or the information instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—
(2) for offenses involving the defrauding or attempting to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner;
(2)
for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof;
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