**[Exhibit(400)-10.2]{.underline}**

**STATUTES CONCERNING VIOLATIONS APPLICABLE TO**

**TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION**

**OFFICE OF INVESTIGATIONS - ENFORCEMENT ACTIVITIES**

######### Listing of Applicable Statutes in Title 18

######### General Provisions

18 U.S.C. § 1- Offenses classified

18 U.S.C. § 2- Principals

18 U.S.C. § 3- Accessory after the fact

18 U.S.C. § 4- Misprision of felony

18 U.S.C. § 13- Laws of States adopted for areas within Federal
jurisdiction

######### Assault

18 U.S.C. § 111- Assaulting, resisting, or impeding certain officers or

employees

18 U.S.C. § 115- Influencing, impeding, or retaliating against a

Federal official by threatening or injuring a family

member

######### Bribery, Graft, Gratuities, and Conflicts of Interest

18 U.S.C. § 201- Bribery of public officials and witnesses; acceptance

or offer of gratuity

18 U.S.C. § 202- Definition

18 U.S.C. § 203- Compensation of Members of Congress, officers, and

\(a\) & (b) others in matters affecting the Government

18 U.S.C. § 205- Activities of officers and employees in claims against

\(1\) & (2) and other matters affecting the Government

18 U.S.C. § 207- Disqualification of former officers and employees;

disqualification of partners of current officers and

employees

18 U.S.C. § 208- Acts affecting a personal financial interest

18 U.S.C. § 209- Salary of Government officials and employees

payable only by United States

18 U.S.C. § 210- Offer to procure appointive public office

18 U.S.C. § 211- Acceptance or solicitation to obtain appointive public

office

18 U.S.C. § 286 Conspiracy to defraud the Government with respect to
claims

18 U.S.C. § 287- False, fictitious or fraudulent claims

######### Conspiracy

18 U.S.C. § 371- Conspiracy to commit offense or to defraud the U.S.

18 U.S.C. § 372- Conspiracy to impede or injure officer

18 U.S.C. § 373- Solicitation to commit a crime of violence

######### Embezzlement and Theft

18 U.S.C. § 641- Public money, property or records

18 U.S.C. § 643- Accounting generally for public money

18 U.S.C. § 648- Custodians, generally, misusing public funds

18 U.S.C. § 649- Custodians failing to deposit moneys; person affected

18 U.S.C. § 654- Officer or employee of U.S. converting property of

another

18 U.S.C. § 666- Theft or bribery concerning programs receiving

Federal funds.

######### Emblems, Insignia and Names

18 U.S.C. § 701- Official badges, identification cards, other insignia

18 U.S.C. § 709- False advertising or misuse of names to indicate

Federal agency

18 U.S.C. § 712- Misuse of names, words, emblems, or insignia

######### Extortions and Threats

18 U.S.C. § 872- Extortion by officers or employees of the U.S.

18 U.S.C. § 873- Blackmail

18 U.S.C. § 876- Mailing threatening communications

######### False Personation

18 U.S.C. § 912- Officer or employee of the U.S.

18 U.S.C. § 913- Impersonator making arrest or search

18 U.S.C. § 1028- Fraud and Related Activity in Connection with
Identification Documents and information

######### False Statements

18 U.S.C. § 1001- Statements or entries generally

18 U.S.C. § 1920- False Statement or Fraud to Obtain Federal Employee's
Compensation

18 U.S.C. § 1921- Receiving Federal Employees' Compensation after
Marriage

18 U.S.C. § 1922- False or Withheld Report Concerning Federal Employees'
Compensation

######### Firearms

18 U.S.C. § 924- Penalties

> (a)(1)(A) False statement or representation with respect to
> information required in licensees or exemption
>
> (a)(1)(D) Willful violations
>
> \(b\) Possession by felon
>
> (c)(1)(A) Firearms violation during commission of crime of violence or
> drug trafficking crime
>
> 18 U.S.C. § 930- Possession of firearms and dangerous weapons in
> Federal facilities

######### Fraud, Computer

18 U.S.C. § 1029- Fraud and related activity in connection with access

devices

(a)(1) Trafficking in counterfeit access devices

(a)(2) Theft by use of unauthorized access device

(a)(3) Possession of 15 or more counterfeit devices

(a)(4) Possession of device making equipment

(b)(2) Conspiracy to violate 18 U.S.C. 1029(a)

18 U.S.C. § 1030- Fraud and related activity in connection with

computers

(a)(1) Computer espionage

(a)(2) Accessing financial records

(a)(2)(B) Accessing records on a Government

Computer

(a)(3) Accessing Government Computer

(a)(4) Fraud through accessing Federal Interest

Computer

(a)(5) Trespass against Federal Interest Computer

(a)(6) Trafficking in computer passwords

######### Fraud

18 U.S.C. § 1341- Frauds and Swindles

18 U.S.C. § 1342- Fictitious name or address (fraud by mail)

18 U.S.C. § 1343- Fraud by Wire, Radio, or Television

######### Fugitives from Justice

18 U.S.C. § 1071- Concealing person from arrest

18 U.S.C. § 1072- Concealing escaped prisoner

18 U.S.C. § 1073- Flight to avoid prosecution or giving testimony

######### Homicide

18 U.S.C. § 1114- Protection of officers and employees of the United

States

######### Kidnapping

18 U.S.C. § 1201- Kidnapping

18 U.S.C. § 1203- Hostage taking

######### Obstruction of Justice

18 U.S.C. § 1501- Assault on process server

18 U.S.C. § 1503- Influencing or injuring officer, juror or witness

generally

18 U.S.C. § 1505- Obstruction of proceedings before departments,

agencies and committees

18 U.S.C. § 1509- Obstruction of court orders

18 U.S.C. § 1510- Obstruction of criminal investigations

18 U.S.C. § 1512- Tampering with a witness, victim, or an informant

18 U.S.C. § 1516- Obstruction of Federal Audit

######### 

######### Perjury

18 U.S.C. § 1621- Perjury generally

18 U.S.C. § 1622- Subornation of perjury

18 U.S.C. § 1623- False declarations before grand jury or court

######### Public Officers and Employees

18 U.S.C. § 1901- Collecting or disbursing officer trading in public

property

18 U.S.C. § 1905- Disclosure of confidential information generally

######### 

######### Records and Reports

18 U.S.C. § 2071- Concealment, removal, or mutilation generally

18 U.S.C. § 2073- False entries and reports of moneys or securities

18 U.S.C. § 2075- Officer failing to make returns or reports

######### Searches and Seizures

18 U.S.C. § 2231- Assault or resistance

18 U.S.C. § 2232- Destruction or removal of property to prevent seizure

18 U.S.C. § 2233- Rescue of seized property

18 U.S.C. § 2234- Authority exceeded in executing warrant

18 U.S.C. § 2235- Search warrant procured maliciously

18 U.S.C. § 2236- Searches without warrant

**Child Pornography**

> 18 U.S.C. § 2252- Certain activities relating to material involving
> the sexual exploitation of minors
>
> 18 U.S.C. § 2252A Certain activities relating to material constituting
> or containing child pornography

**Listing of Applicable Statutes in Title 21**

**Narcotics and Dangerous Drug Statutes**

21 U.S.C. § 841- Manufacture, distribution, dispensing, or possession

of a controlled substance with intent for same

21 U.S.C. § 843-(b) Communication facility

21 U.S.C. § 844- Simple possession of a controlled substance

######### 

######### 

######### Listing of Applicable Statutes in Title 26

######### Limitations

26 U.S.C. § 6531- Periods of limitation on criminal prosecutions

######### Crimes, Other Offenses, and Forfeitures

26 U.S.C. § 7201- Attempt to evade or defeat tax

26 U.S.C. § 7202- Willful failure to collect or pay over tax

26 U.S.C. § 7203- Willful failure to file return, supply information, or

pay tax

26 U.S.C. § 7206- Fraud and false statements

26 U.S.C. § 7207- Fraudulent returns, statements, or other documents

26 U.S.C. § 7210- Failure to obey summons

26 U.S.C. § 7212- Attempts to interfere with administration of internal

revenue laws

26 U.S.C. § 7213-(a) Unauthorized disclosure of information

& (b)

26 U.S.C. § 7213A Unauthorized inspection of return or return

information

26 U.S.C. § 7214- Offenses by officers and employees of the United

States

26 U.S.C. § 7215- Offenses with respect to collected taxes

26 U.S.C. § 7216- Disclosure or use of information by preparers of

returns

26 U.S.C. § 7217- Prohibition on executive branch influence over

taxpayer audits and other investigations

26 U.S.C. § 7344- Extended application of penalties relating to officers

of the Treasury Department

26 U.S.C. § 7431- Civil damages for unauthorized disclosure of returns

and return information

######### General Rules

26 U.S.C. § 7803-(d) Other Personnel-Delinquent internal revenue
officers

and employees

######### Listing of Applicable Statutes in Title 31

**Department of the Treasury**

31 U.S.C. § 333- Prohibition of misuse of Department of Treasury

names, symbols, etc.

**Listing of Applicable Statutes in Title 47**

**Common Carrier Regulation**

> 47 U.S.C. § 2233- Obscene or harassing telephone calls in the District
> of Columbia or in interstate or foreign communications