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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7212 Attempts to interfere with administration of internal revenue laws us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7212 26 U.S.C. § 7212 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7212 data/legal/raw/us/code/title-26/usc26.xml 70648bc0cff082c25be2b9974f13ec7da9392ff01569d00b0885ca297d2af820 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 f7397e16177d82e5ccd1682dda9510f659546f1b0cd580898a9f1aed00209c8c 2026-07-04 official
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26 U.S.C. § 7212 - Attempts to interfere with administration of internal revenue laws

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.

(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.

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