[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7214-1]

[Page 484]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                 Crimes, Other Offenses, and Forfeitures
 
Sec. 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.