26 CFR § 301.7214-1 - Offenses by officers and employees of the United States.

---
identifier: "/us/cfr/t26/s301.7214-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7214-1 - Offenses by officers and employees of the United States."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7214-1"
section_name: "Offenses by officers and employees of the United States."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7214-1 Offenses by officers and employees of the United States.

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.