26 U.S.C. § 7212 – Attempts to Interfere with Administration of Internal Revenue Laws
This statute criminalizes corrupt or forcible efforts to obstruct IRS officers or the administration of federal tax laws.
What this statute does.
Section 7212 targets conduct intended to obstruct, impede, or interfere with the administration of the Internal Revenue Code. It applies both to direct interference with IRS officers and to broader schemes aimed at disrupting tax enforcement.
Two distinct offenses are covered.
Corrupt or forcible interference.
A person violates subsection (a) if they:
- Corruptly obstruct or impede the administration of tax laws, or
- Use force or threats of force to intimidate or impede an IRS officer or employee acting in an official capacity
Threats may include written communications and must involve threats of bodily harm to the officer or a family member.
Forcible rescue of seized property.
Subsection (b) separately criminalizes forcibly rescuing, or attempting to rescue, property that has already been seized by the IRS.
Penalties.
- Up to 3 years in prison and a fine up to $5,000 for corrupt or forcible obstruction
- Reduced penalties if the offense consists solely of threats
- Up to 2 years in prison and fines tied to the value of seized property for forcible rescue
Why this statute matters.
Section 7212 is often charged alongside substantive tax offenses. It focuses on conduct that interferes with enforcement itself, not just unpaid taxes or false filings.
If you are facing federal tax obstruction allegations, call (314) 900-HELP or contact our federal criminal defense attorneys.
