---
kind: "section"
citation: "26 U.S.C. § 7212"
title: "26"
title_heading: "Internal Revenue Code"
number: "7212"
heading: "Attempts to interfere with administration of internal revenue laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7212"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part I — General Provisions"
---

# §7212. Attempts to interfere with administration of internal revenue laws

- (a) **Corrupt or forcible interference—** Whoever corruptly or by force or threats of force ([including](/usc/26/7701.md?p=c) any threatening letter or communication) endeavors to intimidate or impede any officer or [employee](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) acting in an official capacity under this title, or in any other way corruptly or by force or threats of force ([including](/usc/26/7701.md?p=c) 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](/usc/26/7701.md?p=a-1) 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](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) or to a [member](/usc/26/7701.md?p=j-4) of his family.
- (b) **Forcible rescue of seized property—** Any [person](/usc/26/7701.md?p=a-1) 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 credit

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