Treasury Regulations · 26 CFR
§ 301.7214-1. Offenses by officers and employees of the United States.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7214
Cite as 26 CFR § 301.7214-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7214
- Length
- 48 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Any officer or employee of the United States acting in connection with any revenue law of the United States required to make a written report under the provisions of section 7214(a)(8) shall submit such report to the Commissioner, or to a regional commissioner or district director.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRa197f7a9e2c9460 Crimes, Other Offenses, and Forfeitures
- General provisions
Nearby sections
- § 301.7207-1 Fraudulent returns, statements, or other documents.
- § 301.7209-1 Unauthorized use or sale of stamps.
- § 301.7214-1 Offenses by officers and employees of the United States.
- § 301.7216-0 Table of contents.
- § 301.7216-1 Penalty for disclosure or use of tax return information.
- § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
- § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.