26 C.F.R. § 301.7214-1 Offenses by officers and employees of the United States.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Crimes, Other Offenses, and Forfeitures
general provisions
§ 301.7214-1 Offenses by officers and employees of the United States.
