26 U.S.C. Sec. 5861(A) is a federal statute that makes it a criminal offense for a person to willfully fail to pay taxes or register firearms. This offense is commonly referred to as “tax evasion” and “firearms registration violations”. Specifically, Section 5861(a) states that it is illegal for any person to willfully fail to pay taxes owed or register a firearm with the appropriate government agency. The types of 26 U.S.C. Sec. 5861(A) failures to pay tax or register firearms are: 1. Willful failure to pay taxes due; 2. Willful failure to register a firearm with the appropriate government agency; 3. Willful failure to maintain records required to be maintained by the government related to the sale, transfer, or disposal of firearms; 4. Willful failure to file a return, supply information, or pay taxes required by the Internal Revenue Code; 5. Willful attempt to evade or defeat any tax due or imposed; and 6. Willful failure to make a proper return or supply information required by the Internal Revenue Code. Violations of 26 U.S.C. Sec. 5861(A) are punishable by fines, imprisonment, or both.