It is unlawful to interfere with the administration of the nation’s Internal Revenue Laws. As noted on IRS.gov, impeding an agent acting in an official capacity may result in facing allegations of a felony offense.
The Department of Justice notes that an individual may appear to have obstructed an agent’s duties. Forceful language, for example, may reflect interfering with the law. Certain comments made when speaking to an IRS agent may have an appearance of bribery or coercion and raise flags.
Actions that may classify as obstructing an IRS agent
The law forbids acting in ways that prevent IRS officers from assessing or collecting taxes. The Justice Department notes that filing false complaints or fraudulent public records such as liens against an IRS agent could classify as corruption. Misconduct may also include blocking property up for auction or backdating documents.
As reported by the American Bar Association, an obstruction conviction requires proof of corruption taking place during an official IRS proceeding. The court may decide to convict when prosecutors show individuals carried out wrongful actions during an audit or investigation.
Evidence that individuals violated an omnibus clause
An omnibus clause violation under Title 26 requires showing beyond a reasonable doubt that a defendant acted with corruption. According to the Cornell Law School’s Legal Information Institute, threats made against IRS agents or their family members could serve as evidence of interference. Evidence may include a range of actions showing how an individual hampered an agent’s attempt to implement federal tax codes.
Allegations of obstructing IRS agents from performing their duties under the U.S. tax code may require a strong defense. Prosecutors must, however, provide the court with proof of corruption before the charges result in severe penalties.