Frix
Try Donna

§ 301.7214-1 Offenses by officers and employees of the United States.

FederalRegulations

Ask Donna

How this section applies to your facts.

Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 301: PROCEDURE AND ADMINISTRATION › Subpart ECFRa197f7a9e2c9460: Crimes, Other Offenses, and Forfeitures › § 301.7214-1: § 301.7214-1 Offenses by officers and employees of the United States.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Any officer or employee of the United States acting in connection with any revenue law of the United States required to make a written report under the provisions of section 7214(a)(8) shall submit such report to the Commissioner, or to a regional commissioner or district director.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.