Title 26
SECTION 301.7214-1
301.7214-1 Offenses by officers and employees of the United States.
§ 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.