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26 U.S.C. § 7217

Prohibition on executive branch influence over taxpayer audits and other investigations

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 7217, Prohibition on executive branch influence over taxpayer audits and other investigations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464375
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Full text

It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer. Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration. Subsection (a) shall not apply to any written request made— Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution. For purposes of this section, the term “applicable person” means—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.