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United States
26 U.S.C. Chapter 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES
Chapter 75
Subchapter B
§ 7272
(b)

26 U.S.C. Chapter 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES

In forceThis text since 10 Aug 2005law://us/usc/26/75/sec_7272__subsec_b@2026-11-10

Version in force onWhereUnited States

(a) In general4 changes
(b) Cross references4 changes

Contents

(a) In general4 changes
(b) Cross references4 changes

(b)For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

United States Government work; public domain under 17 U.S.C. § 105.

Key facts

Type: US Code chapter · 26 U.S.C. ch. 75
Text current to: 3 Nov 2026
Made by: United States Congress

Topics

Title 26

History · 1 version

10 Aug 2005Reading
changed by Pub. L. 109–59

Connections

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Amended by 4: Pub. L. 94–455; Pub. L. 89–44; Pub. L. 85–859; Pub. L. 85–475

Defined terms · 2

Show every defined term

applicable person
means—
seriously delinquent tax debt
means an unpaid, legally enforceable Federal tax liability of an individual—

us/usc/26/75