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 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7212

Last updated Apr 6, 2026|Official source

Summary

It is a federal crime to use corruption, force, or threats of force to intimidate or block IRS officers or employees doing their jobs, or to obstruct the administration of the tax laws in those ways. The punishment is a fine of up to $5,000, up to 3 years in prison, or both. If the offense involves only threats of force, the maximum drops to a $3,000 fine, 1 year in prison, or both. Threats of force means threats of bodily harm to the officer or a family member. Forcibly taking back property the government has seized under the tax laws, or trying to, carries a fine of up to $500 or double 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