---
kind: "section"
citation: "26 U.S.C. § 7344"
title: "26"
title_heading: "Internal Revenue Code"
number: "7344"
heading: "Extended application of penalties relating to officers of the Treasury Department"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7344"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter D — Miscellaneous Penalty and Forfeiture Provisions"
---

# §7344. Extended application of penalties relating to officers of the Treasury Department


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](/usc/26/7701.md?p=a-1) whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the [United States](/usc/26/7701.md?p=a-9), when such [persons](/usc/26/7701.md?p=a-1) are designated or acting as officers or [employees](/usc/26/7701.md?p=a-20) in connection with such law, or are [persons](/usc/26/7701.md?p=a-1) having the custody or disposition of any public money.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)