Explain How the Internal Revenue Code Treats Force and Intimidation

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The Answer is Notice that IRC § 7212(a) does not require the person to be successful in his endeavor to intimidate, obstruct, or impede; therefore, the actions of a violator do not have to affect an investigation - the government need only show that the person intended to intimidate or impede. Force - or even the explicit threat of force - is not required for successful prosecution under this section. Implicit threats, such as a taxpayer displaying a firearm in view of an IRS agent or bragging about his success in firearm target practice could, under certain circumstances, be sufficient to trigger the imposition of IRC § 7212(a). Furthermore, the person making the threat or otherwise obstructing an investigation does not have to be the taxpayer under investigation. For example, if John T. Obstructor impedes the investigation of another taxpayer, John can be prosecuted under IRC § 7212(a). In fact, the reach of IRC § 7212(a) is so broad, the offense does not have to be directed at a specific officer or employee of the government for a conviction to occur because of the manner in which the section is worded: "......or in any way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title....." IRC § 7212(a) then, applies to a broad range of offenses.

Explain How the Internal Revenue Code Treats Force and Intimidation

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Explain How the Internal Revenue Code Treats Force and Intimidation

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