Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7344

Extended application of penalties relating to officers of the Treasury Department

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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.

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Nearby sections (25 sections)
  1. 7304 · Penalty for fraudulently claiming drawback
  2. 7321 · Authority to seize property subject to forfeiture
  3. 7322 · Delivery of seized personal property to United States marshal
  4. 7323 · Judicial action to enforce forfeiture
  5. 7324 · Special disposition of perishable goods
  6. 7325 · Personal property valued at $100,000 or less
  7. 7326 · [§7326. Repealed. Pub. L. 115–141, div. U, title IV,…
  8. 7327 · Customs laws applicable
  9. 7328 · Cross references
  10. 7341 · Penalty for sales to evade tax
  11. 7342 · Penalty for refusal to permit entry or examination
  12. 7343 · Definition of term "person"
  13. 7344 · Extended application of penalties relating to officers of the…
  14. 7345 · Revocation or denial of passport in case of certain tax…
  15. 7401 · Authorization
  16. 7402 · Jurisdiction of district courts
  17. 7403 · Action to enforce lien or to subject property to payment of tax
  18. 7404 · Authority to bring civil action for estate taxes
  19. 7405 · Action for recovery of erroneous refunds
  20. 7406 · Disposition of judgments and moneys recovered
  21. 7407 · Action to enjoin tax return preparers
  22. 7408 · Actions to enjoin specified conduct related to tax shelters and…
  23. 7409 · Action to enjoin flagrant political expenditures of section…
  24. 7410 · Cross references
  25. 7421 · Prohibition of suits to restrain assessment or collection
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