An efficient method for the synthesis of quinoxaline N‐oxides proceeds by the dehydrogenative N‐incorporation of simple imines by C(sp2)H and C(sp3)H bond functionalization. The overall transformation involves the cleavage of three CH bonds. The reaction is easily handled and proceeds undermildconditions. Simple and readily available tert‐butyl nitrite (TBN) was employed as the NO source.