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	Conviction Report Not Available		3 Convictions in Fiscal Year 2023

CITE

    26 USC Sec. 7212                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7212. Attempts to interfere with administration of internal
      revenue laws

STATUTE

    (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.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 855.)