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Treasury Regulations · 26 CFR Part 301

Subpart ECFRa197f7a9e2c9460. Crimes, Other Offenses, and Forfeitures

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Crimes

    1. General provisions §§ 301.7207-1 to 301.7231-1

      1. § 301.7207-1 Fraudulent returns, statements, or other documents.
      2. § 301.7209-1 Unauthorized use or sale of stamps.
      3. § 301.7214-1 Offenses by officers and employees of the United States.
      4. § 301.7216-0 Table of contents.
      5. § 301.7216-1 Penalty for disclosure or use of tax return information.
      6. § 301.7216-2 Permissible disclosures or uses without consent of the taxpayer.
      7. § 301.7216-3 Disclosure or use permitted only with the taxpayer's consent.
      8. § 301.7231-1 Failure to obtain license for collection of foreign items.