# Treas. Reg. § 301.7214-1: Offenses by officers and employees of the United States.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7214-1>. Interprets 26 U.S.C. § 7214.

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.