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26 U.S.C. § 7804 — Other personnel
Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment and supervision** Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.
**(b) Posts of duty of employees in field service or traveling** Unless otherwise prescribed by the Secretary—
(1) **Designation of post of duty** — The Commissioner shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia.
(2) **Detail of personnel from field service** — The Commissioner may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty.
**(c) Delinquent Internal Revenue officers and employees** If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7804
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Stable record: federal_law:legal_authorities:record_usc_06baec1dc3ce05d9415b1739
Source file: Laws/federal/codes/united-states-code/title-26/section-7804-other-personnel--714043f2ed.md
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Source location: Title 26, Chapter 80, § 7804; chapter-080-general-rules.md
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**(a) Appointment and supervision** Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.
**(b) Posts of duty of employees in field service or traveling** Unless otherwise prescribed by the Secretary—
(1) **Designation of post of duty** — The Commissioner shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia.
(2) **Detail of personnel from field service** — The Commissioner may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty.
**(c) Delinquent Internal Revenue officers and employees** If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount.
**(d) Prohibition on rehiring employees involuntarily separated** The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 ([26 U.S.C. 7804](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7804&num=0&edition=prelim) note).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Multiple and interrelated service needs of individuals with handicaps; report to Congress** The Secretary of Education is authorized to make grants to, and to enter into contract with, public and nonprofit agencies and organizations for the purpose of research and demonstration projects specifically designed to address the multiple and interrelated service needs of individuals with handicaps, the elderly, and children, youths, adults, and families. A report evaluating each project funded under this section shall be submitted to appropriate committees of the Congress within four months after the date each such project is completed.
**(b) Authorization of appropriations** There are authorized to be appropriated to carry out this section such sums as may be necessary. No funds other than those appropriated pursuant to this subsection can be used for the conduct of research specifically authorized by this section.
**(c) Study on impact of vocational rehabilitation services; transmittal to Congress** Within one year after the date appropriations are made under subsection (b) for purposes of research and demonstration projects under subsection (a), the Secretary shall prepare and transmit to the Congress a study concerning the impact of vocational rehabilitation services provided under the Rehabilitation Act of 1973 [[29 U.S.C. 701](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section701&num=0&edition=prelim) et seq.] on recipients of disability payments under titles II and XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.]. The study shall examine the relationship between the vocational rehabilitation services provided unde
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 791
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Prohibition against discrimination; exceptions** No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance, except that:
(1) **Classes of educational institutions subject to prohibition** — in regard to admissions to educational institutions, this section shall apply only to institutions of vocational education, professional education, and graduate higher education, and to public institutions of undergraduate higher education;
(2) **Educational institutions commencing planned change in admissions** — in regard to admissions to educational institutions, this section shall not apply (A) for one year from June 23, 1972, nor for six years after June 23, 1972, in the case of an educational institution which has begun the process of changing from being an institution which admits only students of one sex to being an institution which admits students of both sexes, but only if it is carrying out a plan for such a change which is approved by the Secretary of Education or (B) for seven years from the date an educational institution begins the process of changing from being an institution which admits only students of only one sex to being an institution which admits students of both sexes, but only if it is carrying out a plan for such a change which is approved by the Secretary of Education, whichever is the later;
(3) **Educational institutions of religious organizations with contrary religious tenets** — this section shall not apply to an educational institution which is controlled by a religious organization if the application of this subsection would not be consistent with the religious tenet
Source: Supplied U.S. Code snapshot — release unconfirmed · 20 U.S.C. § 1681
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Federal law — U.S. Code and appendices · legal_authorities
Whoever, being an officer or employee of the United States or of any department or agency thereof, any person acting on behalf of the Federal Housing Finance Agency, or agent of the Department of Justice as defined in the Antitrust Civil Process Act ([15 U.S.C. 1311–131](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1311–131&num=0&edition=prelim)4), or being an employee of a private sector organization who is or was assigned to an agency under chapter 37 of title 5, publishes, divulges, discloses, or makes known in any manner or to any extent not authorized by law any information coming to him in the course of his employment or official duties or by reason of any examination or investigation made by, or return, report or record made to or filed with, such department or agency or officer or employee thereof, which information concerns or relates to the trade secrets, processes, operations, style of work, or apparatus, or to the identity, confidential statistical data, amount or source of any income, profits, losses, or expenditures of any person, firm, partnership, corporation, or association; or permits any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; shall be fined under this title, or imprisoned not more than one year, or both; and shall be removed from office or employment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 18 U.S.C. § 1905
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings** The Congress finds that—
(1) physical or mental disabilities in no way diminish a person’s right to fully participate in all aspects of society, yet many people with physical or mental disabilities have been precluded from doing so because of discrimination; others who have a record of a disability or are regarded as having a disability also have been subjected to discrimination;
(2) historically, society has tended to isolate and segregate individuals with disabilities, and, despite some improvements, such forms of discrimination against individuals with disabilities continue to be a serious and pervasive social problem;
(3) discrimination against individuals with disabilities persists in such critical areas as employment, housing, public accommodations, education, transportation, communication, recreation, institutionalization, health services, voting, and access to public services;
(4) unlike individuals who have experienced discrimination on the basis of race, color, sex, national origin, religion, or age, individuals who have experienced discrimination on the basis of disability have often had no legal recourse to redress such discrimination;
(5) individuals with disabilities continually encounter various forms of discrimination, including outright intentional exclusion, the discriminatory effects of architectural, transportation, and communication barriers, overprotective rules and policies, failure to make modifications to existing facilities and practices, exclusionary qualification standards and criteria, segregation, and relegation to lesser services, programs, activities, benefits, jobs, or other opportunities;
(6) census data, national polls, and other studies have documented that people with disabilities, as a group, occupy an inferio
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 12111
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** This subchapter shall not apply to the credit or insurance activities of the Federal Deposit Insurance Corporation, National Credit Union Administration, Resolution Trust Corporation, Pension Benefit Guaranty Corporation, National Flood Insurance, National Insurance Development Fund, Crop Insurance, or Tennessee Valley Authority.
**(b) Study** The Director and the Director of the Congressional Budget Office shall each study whether the accounting for Federal deposit insurance programs should be on a cash basis on the same basis as loan guarantees, or on a different basis. Each Director shall report findings and recommendations to the President and the Congress on or before May 31, 1991.
**(c) Access to data** For the purposes of subsection (b), the Office of Management and Budget and the Congressional Budget Office shall have access to all agency data that may facilitate these studies.
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 621
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress hereby finds and declares that—
(1) in the face of rising productivity and affluence, older workers find themselves disadvantaged in their efforts to retain employment, and especially to regain employment when displaced from jobs;
(2) the setting of arbitrary age limits regardless of potential for job performance has become a common practice, and certain otherwise desirable practices may work to the disadvantage of older persons;
(3) the incidence of unemployment, especially long-term unemployment with resultant deterioration of skill, morale, and employer acceptability is, relative to the younger ages, high among older workers; their numbers are great and growing; and their employment problems grave;
(4) the existence in industries affecting commerce, of arbitrary discrimination in employment because of age, burdens commerce and the free flow of goods in commerce.
**(b)** It is therefore the purpose of this chapter to promote employment of older persons based on their ability rather than age; to prohibit arbitrary age discrimination in employment; to help employers and workers find ways of meeting problems arising from the impact of age on employment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 621
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Federal law — U.S. Code and appendices · legal_authorities
It is the purpose of this chapter to prohibit discrimination on the basis of age in programs or activities receiving Federal financial assistance.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 6101
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Federal law — U.S. Code and appendices · legal_authorities
No person in the United States shall, on the ground of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 2000d
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Length of period** For period within which levy may be begun in case of—
(1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
(2) Employment and miscellaneous excise taxes, see section 6502(a).
**(b) Delinquent collection officers** For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
**(c) Other references** For provisions relating to—
(1) Stamps, marks and brands, see section 6807.
(2) Administration of real estate acquired by the United States, see section 7506.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6344
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Nothing in any provision of law shall be construed to prevent the Secretary from entering into a qualified tax collection contract.
**(b) Qualified tax collection contract** For purposes of this section, the term “qualified tax collection contract” means any contract which—
(1) is for the services of any person (other than an officer or employee of the Treasury Department)—
(A) to locate and contact any taxpayer specified by the Secretary,
(B) to request full payment from such taxpayer of an amount of Federal tax specified by the Secretary and, if such request cannot be met by the taxpayer, to offer the taxpayer an installment agreement providing for full payment of such amount during a period not to exceed 7 years, and
(C) to obtain financial information specified by the Secretary with respect to such taxpayer,
(2) prohibits each person providing such services under such contract from committing any act or omission which employees of the Internal Revenue Service are prohibited from committing in the performance of similar services,
(3) prohibits subcontractors from—
(A) having contacts with taxpayers,
(B) providing quality assurance services, and
(C) composing debt collection notices, and
(4) permits subcontractors to perform other services only with the approval of the Secretary.
**(c) Collection of inactive tax receivables**
(1) **In general** — Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables.
(2) **Inactive tax receivables** — For purposes of this section—
(A) *In general* — The term “inactive tax receivable” means any tax receivable if—
(i) at any time after assessment, the Inte
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6306
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