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 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter D— Miscellaneous Penalty and Forfeiture Provisions › § 7344
Summary
The fines and penalties that apply to Treasury Department and internal revenue officers also apply to anyone else employed, appointed, or acting under authority of the tax laws — including people designated as officers or employees for those laws and people who hold 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