26 U.S.C. Sec. Sec. 7201, 7203, and 7206 constitute the “Knowledge of Contents of Return” provisions of the Internal Revenue Code. Section 7201 establishes the crime of willful attempt to evade or defeat any tax; Section 7203 makes it a misdemeanor for any person required to make a return, render a statement, or keep records to willfully fail to do so; and Section 7206 makes it a felony for any person to willfully make a false or fraudulent return, statement, or other document or to aid or assist in the preparation of a false or fraudulent document.