The Growing Epidemic of Section 7212(a) Prosecutions - Is Congress the Only Cure?

By Robert S. Fink & Caroline Rule
Journal of Taxation
June 1998 Edition

Section 7212(a) provides that anyone who "corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede" any government employee acting in an official capacity under the Code, or in any other such way obstructs or impedes, or endeavors to obstruct or impede, "the due administration" of the internal revenue laws, can on conviction be fined up to $5,000, or be imprisoned up to three years, or both. 

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