Title 26 — Internal Revenue CodeRelease 119-73

§7212 Attempts to interfere with administration of internal revenue laws

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter A— - Crimes › Part PART I— - GENERAL PROVISIONS › § 7212

Last updated Apr 6, 2026|Official source

Summary

Makes it a crime to use force, threats (including threatening letters), or corrupt acts to scare, stop, or block a United States officer or employee acting under this title, or to otherwise obstruct enforcing these laws. Punishment can be a fine up to $5,000, prison up to 3 years, or both. If the act is only threats, the maximum is $3,000, 1 year, or both. "Threats of force" means threats to bodily harm the officer or a family member. Forcibly rescuing property that has been seized under this title, or trying to do so, is also a crime. For each offense the penalty is a fine up to $500 or up to twice the property's value (whichever is greater), or up to 2 years in prison.

Full Legal Text

Title 26, §7212

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7212

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73