{"data":{"id":"us/26-cfr-301.7214-1","jurisdiction":"us","citation":"26 CFR 301.7214-1","heading":"-1 Offenses by officers and employees of the United States.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Crimes, Other Offenses, and Forfeitures"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d51500ea04a0fc9c394d14e5a0879bc132e7655fbf20550fbf01df5a9c166efb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7209-1","next":"us/26-cfr-301.7216-0"},"notice":"GroundRules: Original legal text. Not legal advice."}