MR. JUSTICE BLACKMUN delivered the opinion of the Court.
Chapter 75, subchapter A, of the Internal Revenue Code of 1954, as amended, 26 U. S. C. § 7201-7241, is concerned with tax crimes. Sections 7201-7207, inclusive, which in the aggregate relate to attempts to evade or defeat tax, to failures to act, and to fraud, all include the word "willfully" in their respective contexts. Specifically, § 7206 is a felony statute and reads:
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