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Leviticus 6
1AND Jahuwah said to Mosheh, 2 If anyone transgresses and commits a trespass against Jahuwah and deals falsely with his neighbor in a matter of deposit given him to keep, or of bargain or pledge, or of robbery, or has burdened with cruel or unjust impositions or restraints; has broken [...]

Congress has established that IRS agents may be held liable for specified forms of misconduct. An agent who, inter alia, “is guilty of any extortion or willful oppression under color of law,” or “knowingly demands other or greater sums than are authorized by law,” will be discharged from office and exposed to criminal penalties. 26 [...]