Internal Revenue Code · 26 U.S.C.
§ 7344. Extended application of penalties relating to officers of the Treasury Department
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7344
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 99 words · about 1 min to read
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter D Miscellaneous Penalty and Forfeiture Provisions
Nearby sections
- § 7341 Penalty for sales to evade tax
- § 7342 Penalty for refusal to permit entry or examination
- § 7343 Definition of term “person”
- § 7344 Extended application of penalties relating to officers of the Treasury Department
- § 7345 Revocation or denial of passport in case of certain tax delinquencies