United States v. Waldin

GANEY, District Judge.

Section 4047(e) (10) of the Internal Revenue Code, Title 26 U.S.C., provides: “Every officer or agent appointed and acting under the authority of any revenue law of the United States—

“Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money * * * for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do — shall be dismissed from office, shall be fined not less than $1,000 nor more than $5,000, and…