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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. § 7344 Extended application of penalties relating to officers of the Treasury Department us united_states_code code_section 26 INTERNAL REVENUE CODE 75 CRIMES, OTHER OFFENSES, AND FORFEITURES 7344 26 U.S.C. § 7344 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/s7344 data/legal/raw/us/code/title-26/usc26.xml b0cd3c3e8e706bda6ed60c334fa2e26c89ca0efa0055f52cbf545ffe62f2ac71 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 507260c72dee56485e905fdc1c252a57efa9020bcb227f88ba61a1cb305ae714 2026-07-04 official
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26 U.S.C. § 7344 - Extended application of penalties relating to officers of the Treasury Department

Text

All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)