Maine 4.26.7212 Attempts to Interfere with Administration of Internal Revenue Laws, 26 U.S.C. Sec. 7212(a), is a federal criminal statute that prohibits anyone from attempting to obstruct or interfere with the administration of the internal revenue laws. This statute has two different types of offenses: the first type is an “attempt” offense, which involves a person’s attempts to prevent or impede the administration of the internal revenue laws; and the second type of offense is a “conspiracy” offense, which involves a person’s agreement with another person to commit an offense under this statute. These offenses are punishable by up to three years in prison and/or fines.