# 26 CFR § 301.7214-1: Offenses by officers and employees of the United States

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7214-1

## Section

- **Citation:** 26 CFR § 301.7214-1
- **Heading:** Offenses by officers and employees of the United States
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Crimes, Other Offenses, and Forfeitures > general provisions

## 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.

## Nearby sections

- [26 CFR § 301.7207-1 § 301.7207-1 Fraudulent returns, statements, or other documents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7207-1.md)
- [26 CFR § 301.7209-1 § 301.7209-1 Unauthorized use or sale of stamps.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7209-1.md)
- [26 CFR § 301.7214-1 § 301.7214-1 Offenses by officers and employees of the United States.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7214-1.md)
- [26 CFR § 301.7216-0 § 301.7216-0 Table of contents.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-0.md)
- [26 CFR § 301.7216-1 § 301.7216-1 Penalty for disclosure or use of tax return information.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-1.md)
- [26 CFR § 301.7216-2 § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-2.md)
- [26 CFR § 301.7216-3 § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7216-3.md)
- [26 CFR § 301.7231-1 § 301.7231-1 Failure to obtain license for collection of foreign items.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7231-1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7214-1. Check the current official text before relying on it. Not legal advice.