Code of Federal Regulations · Section
§ 40.43 — Interference With Administration
27 C.F.R. § 40.43
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Whoever, corruptly or by force or threats of force, endeavors to hinder or obstruct the administration of this part, or endeavors to intimidate or impede any TTB officer acting in his official capacity, or forcibly rescues or attempts to rescue or causes to be rescued any property, after it has been duly seized for forfeiture to the United States in connection with a violation of the internal revenue laws, shall be liable to the penalties prescribed by law.
Authorizing Statute
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Attempts to interfere with administration of internal revenue laws26 U.S.C. § 7212
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448