Title 26 — Internal Revenue CodeRelease 119-73
§7344 Extended application of penalties relating to officers of the Treasury Department
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions › § 7344
Summary
Extends the same fines and punishments that apply to Treasury or IRS officers to anyone working under federal tax laws when they act as officers or handle public money.
Full Legal Text
Title 26, §7344
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7344
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73