26 U.S.C. § 7214

Offenses by officers and employees of the United States

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(a) Unlawful acts of revenue officers or agentsAny officer or employee of the United States acting in connection with any revenue law of the United States—(1) who is guilty of any extortion or willful oppression under color of law; or(2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or(4) who conspires or colludes with any other person to defraud the United States; or(5) who knowingly makes opportunity for any person to defraud the United States; or(6) who does or omits to do any act with intent to enable any other person to defraud the United States; or(7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or(8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary; or(9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do;shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.(b) Interest of internal revenue officer or employee in tobacco or liquor production

Any internal revenue officer or employee interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectification, or redistillation or production of fermented liquors shall be fined not more than $5,000.

For penalty on collecting or disbursing officers trading in public funds or debts or property, see 18 U.S.C. 1901.

(Aug. 16, 1954, ch. 736, 68A Stat. 856; Pub. L. 85–859, title II, § 204(5), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsec. (a)(8). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1958—Subsec. (c). Pub. L. 85–859 struck out a cross reference that related to penalty imposed for unlawfully removing or permitting to be removed distilled spirits from a bonded warehouse.

Statutory Notes and Related SubsidiariesEffective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as Effective Date note under section 5001 of this title.

Notes of Decisions

Cited in 133 cases (7 in the last 5 years), 1957–2026 · leading case: Standefer v. United States, 447 U.S. 10 (1980).

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Standefer v. United States, 447 U.S. 10 (1980). · cites it 7× “§ 201 (f), and on five counts of aiding and abetting a revenue official in accepting compensation in addition to that authorized by law, in violation of 26 U. S. C. § 7214 (a) (2) and 18 U. S. C.”

United States v. F. W. Standefer, 610 F.2d 1076 (3rd Cir. 1979). · cites it 13× “§ 201 (f), and with aiding and abetting Niederberger in accepting fees, compensation or rewards, other than as permitted by law, for the performance of his duty, in violation of 26 U.S.C. § 7214 (a)(2). Before a panel of this Court, Standefer unsuccessfully raised several…”

United States of Am., Appellee-Cross-Appellant v. Eva C. Temple, Appellant-Cross-Appellee, 447 F.3d 130 (2d Cir. 2006). · cites it 8× “*132 The government cross appeals from the same judgment insofar as it grants Temple’s motion for a judgment of acquittal following her conviction by the same jury for willfully oppressing a person under color of law while acting in connection with the revenue laws of the United…”

United States v. David Bernard Barash, 412 F.2d 26 (2d Cir. 1969). · cites it 10× “Counts 21 through 32 charged Barash with aiding and abetting 2 the violation of 26 U.S.C. § 7214 (a) (2), which proscribes revenue officers from knowingly demanding or receiving sums of money except as prescribed by law.”

United States v. Sam Umans, 368 F.2d 725 (2d Cir. 1966). · cites it 7× “In nine of these counts he was charged with aiding and abetting codefendants, Internal Revenue Service agents, in receiving illegal fees, compensations and rewards for the performance of their duties, in violation of 26 U.S.C. § 7214 (a) (2) and 18 U.S.C. § 2 ; in three with…”

People v. Morales, 5 Cal. Rptr. 3d 615 (Cal. Ct. App. 2003). · cites it 2× “§ 201 (g)) and one count of accepting unlawful compensation ( 26 U.S.C. § 7214 (a)(2)) as to each of the five vacations.”

United States v. Cyril J. Niederberger, 580 F.2d 63 (3rd Cir. 1978). · cites it 4× “§ 201 (g) (1970) 2 and the even-numbered counts alleging violations of 26 U.S.C. § 7214 (a)(2) (1970). 3 Niederberger seeks reversal on a variety of grounds.”

Pollinger v. United States, 539 F. Supp. 2d 242 (D.D.C. 2008). · cites it 4× “§ 1651 ; two criminal statutes- 26 U.S.C. § 7214 and 18 U.S.C. § 2311 ; various provisions of the Internal Revenue Code (“Code”); and 28 U.”

Rodriguez v. Shulman, 844 F. Supp. 2d 1 (D.C. Cir. 2012). · cites it 4× “B, the Court will consider the two counts related to Plaintiffs’ 2006 tax return, which purport to state claims under 26 U.S.C. §§ 7214 and 7433. Ultimately, the Court will dismiss on various grounds all of Plaintiffs’ federal claims against all Defendants.”

United States v. Bernard J. Campbell, 426 F.2d 547 (2d Cir. 1970). · cites it 5× “§ 371 (1964) 1 and of aiding and abetting a revenue officer in the receipt of an unlawful fee for the performance of his official duty, in violation of 26 U.S.C. § 7214 (1964) and 18 U.S.C. § 2 (1964).”

United States v. F. Thomas Little, United States of Am. v. Peter Chernik, United States of Am. v. Harold Grutchfield, 753 F.2d 1420 (9th Cir. 1985). · cites it 2× “Appellants’ contention that the IRS agents’ undercover investigation in this case was prohibited by 26 U.S.C. § 7214 (a)(4), (a)(5) and (a)(6), is patently frivolous.”

United States v. Rabhan, 540 F.3d 344 (5th Cir. 2008). · cites it 2× “§ 6531 (7), which altered the five-year default rule in § 3282(a), applied to aiders and abettors of violations of 26 U.S.C. § 7214 (a), the only section to which § 6531(7) refers.”

Show all 133 citing cases →

— 26 U.S.C. § 7214(a) — 4 cases

United States v. Bernard J. Campbell, 426 F.2d 547 (2d Cir. 1970). “§ 371 (1964) 1 and of aiding and abetting a revenue officer in the receipt of an unlawful fee for the performance of his official duty, in violation of 26 U.S.C. § 7214 (1964) and 18 U.S.C. § 2 (1964).”

United States v. Herbert Greenberg, 444 F.2d 369 (2d Cir. 1971).

United States v. Thomas Johnson, 398 F.2d 29 (7th Cir. 1968).

United States v. Barash, 266 F. Supp. 126 (S.D.N.Y. 1966).

— 26 U.S.C. § 7214(a)(2) — 1 case

United States v. Eugene Kenner, 354 F.2d 780 (2d Cir. 1966).

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