Title 26, Internal Revenue CodeRelease 119-110

§7212 Attempts to Interfere with Administration of Internal Revenue Laws

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

Last updated Sep 22, 2026|Official source

Summary

Using force, threats, or corrupt actions to scare, stop, or block a federal tax worker from doing their job is a crime. If found guilty, a person can be fined up to $5,000, jailed up to 3 years, or both. If the crime is only made up of threats (no physical force), the maximum fine is $3,000 and the jail time is up to 1 year. “Threats of force” means saying you will physically hurt the worker or a member of their family. Forcibly taking back property that was lawfully seized under the tax rules, or trying to do so, is also illegal. For each offense the penalty can be a fine up to $500 or up to double the value of the property (whichever is larger), or jail up to 2 years, except where another law says otherwise.

Full Legal Text

Title 26, §7212

Internal Revenue Code, Source: USLM XML via OLRC

(a)Corrupt or forcible interference

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)Forcible rescue of seized property

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

Sep 22, 2026

Release point: 119-110