
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7212]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7212. Attempts to interfere with administration of internal 
        revenue laws
        

(a) Corrupt or forcible interference

    Whoever corruptly or by force or threats of force (including any 
threatening letter or communication) endeavors to intimidate or impede 
any officer or employee of the United States acting in an official 
capacity under this title, or in any other way corruptly or by force or 
threats of force (including any threatening letter or communication) 
obstructs or impedes, or endeavors to obstruct or impede, the due 
administration of this title, shall, upon conviction thereof, be fined 
not more than $5,000, or imprisoned not more than 3 years, or both, 
except that if the offense is committed only by threats of force, the 
person convicted thereof shall be fined not more than $3,000, or 
imprisoned not more than 1 year, or both. The term ``threats of force'', 
as used in this subsection, means threats of bodily harm to the officer 
or employee of the United States or to a member of his family.

(b) Forcible rescue of seized property

    Any person who forcibly rescues or causes to be rescued any property 
after it shall have been seized under this title, or shall attempt or 
endeavor so to do, shall, excepting in cases otherwise provided for, for 
every such offense, be fined not more than $500, or not more than double 
the value of the property so rescued, whichever is the greater, or be 
imprisoned not more than 2 years.

(Aug. 16, 1954, ch. 736, 68A Stat. 855.)

                  Section Referred to in Other Sections

    This section is referred to in sections 6531, 7601 of this title.
