26 U.S.C. § 7212 — Attempts to interfere with administration of internal revenue laws

Section 7212 makes it a criminal offense to corruptly or by force or threats of force endeavor to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force to obstruct or impede, or endeavor to obstruct or impede, the due administration of this title, and separately makes it a criminal offense to forcibly rescue or cause to be rescued any property after it shall have been seized under this title, or to attempt or endeavor so to do, and prescribes the maximum fines and terms of imprisonment for each offense.

Citation: 26 U.S.C. § 7212Jurisdiction: United StatesEffective: 1954-08-16

26 U.S.C. § 7212(a)

Codified text.

(a) Corrupt or forcible interference

Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than 1 year, or both. The term "threats of force", as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.

26 U.S.C. § 7212(b)

Codified text.

(b) Forcible rescue of seized property

Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current published text).

(Aug. 16, 1954, ch. 736, 68A Stat. 855.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 855).

Canonical source: Office of the Law Revision Counsel, United States Code, current published text (https://uscode.house.gov); GovInfo USCODE-2024-title26.