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26 U.S.C. § 7801 — Authority of Department of the Treasury

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7801 — Authority of Department of the Treasury

**(a) Powers and duties of Secretary** (1) **In general** — Except as otherwise expressly provided by law, the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury. (2) **Administration and enforcement of certain provisions by Attorney General** (A) *In general* — The administration and enforcement of the following provisions of this title shall be performed by or under the supervision of the Attorney General; and the term “Secretary” or “Secretary of the Treasury” shall, when applied to those provisions, mean the Attorney General; and the term “internal revenue officer” shall, when applied to those provisions, mean any officer of the Bureau of Alcohol, Tobacco, Firearms, and Explosives so designated by the Attorney General: (i) Chapter 53. (ii) Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i). (B) *Use of existing rulings and interpretations* — Nothing in the Homeland Security Act of 2002 alters or repeals the rulings and interpretations of the Bureau of Alcohol, Tobacco, and Firearms in effect on the effective date of such Act, which concern the provisions of this title referred to in subparagraph (A). The Attorney General shall consult with the Secretary to achieve uniformity and consistency in administering provisions under chapter 53 of title 26, United States Code. **(b) Repealed. Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1068, 1078]** **(c) Functions of Department of Justice unaffected** Nothing in this section or [section 301(f) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section301/f&num=0&edition=prelim) shall be considered to affect t

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Stable record: federal_law:legal_authorities:record_usc_a653d1e92ac70780e1482a26
Source file: Laws/federal/codes/united-states-code/title-26/section-7801-authority-of-department-of-the-treasury--6dac8910ed.md
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Source location: Title 26, Chapter 80, § 7801; chapter-080-general-rules.md

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5316 — Positions at level V

Level V of the Executive Schedule applies to the following positions, for which the annual rate of basic pay shall be the rate determined with respect to such level under chapter 11 of title 2, as adjusted by [section 5318 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5318&num=0&edition=prelim):

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 3345 — Acting officer

**(a)** If an officer of an Executive agency (including the Executive Office of the President, and other than the Government Accountability Office) whose appointment to office is required to be made by the President, by and with the advice and consent of the Senate, dies, resigns, or is otherwise unable to perform the functions and duties of the office— (1) the first assistant to the office of such officer shall perform the functions and duties of the office temporarily in an acting capacity subject to the time limitations of section 3346; (2) notwithstanding paragraph (1), the President (and only the President) may direct a person who serves in an office for which appointment is required to be made by the President, by and with the advice and consent of the Senate, to perform the functions and duties of the vacant office temporarily in an acting capacity subject to the time limitations of section 3346; or (3) notwithstanding paragraph (1), the President (and only the President) may direct an officer or employee of such Executive agency to perform the functions and duties of the vacant office temporarily in an acting capacity, subject to the time limitations of section 3346, if— (A) during the 365-day period preceding the date of death, resignation, or beginning of inability to serve of the applicable officer, the officer or employee served in a position in such agency for not less than 90 days; and (B) the rate of pay for the position described under subparagraph (A) is equal to or greater than the minimum rate of pay payable for a position at GS–15 of the General Schedule. **(b)** (1) Notwithstanding subsection (a)(1), a person may not serve as an acting officer for an office under this section, if— (A) during the 365-day period preceding the date of the

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5315 — Positions at level IV

Level IV of the Executive Schedule applies to the following positions, for which the annual rate of basic pay shall be the rate determined with respect to such level under chapter 11 of title 2, as adjusted by [section 5318 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5318&num=0&edition=prelim):

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 301 — Department of the Treasury

**(a)** The Department of the Treasury is an executive department of the United States Government at the seat of the Government. **(b)** The head of the Department is the Secretary of the Treasury. The Secretary is appointed by the President, by and with the advice and consent of the Senate. **(c)** The Department has a Deputy Secretary of the Treasury appointed by the President, by and with the advice and consent of the Senate. The Deputy Secretary shall carry out— (1) duties and powers prescribed by the Secretary; and (2) the duties and powers of the Secretary when the Secretary is absent or unable to serve or when the office of Secretary is vacant. **(d)** The Department has 2 Under Secretaries, an Under Secretary for Enforcement, and 2 Deputy Under Secretaries, appointed by the President, by and with the advice and consent of the Senate. The Department also has a Fiscal Assistant Secretary appointed by the Secretary and a Treasurer of the United States appointed by the President. They shall carry out duties and powers prescribed by the Secretary. The President may designate one Under Secretary as Counselor. When appointing each Deputy Under Secretary, the President may designate the Deputy Under Secretary as an Assistant Secretary. **(e)** The Department has 8 Assistant Secretaries appointed by the President, by and with the advice and consent of the Senate. The Department shall have 2 Assistant Secretaries not subject to the advice and consent of the Senate who shall be the Assistant Secretary for Public Affairs, and the Assistant Secretary for Management. The Assistant Secretaries shall carry out duties and powers prescribed by the Secretary. The Assistant Secretaries appointed under this subsection are in addition to the Assistant Secretaries appointed unde

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 301

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Federal law — U.S. Code and appendices · legal_authorities

18 U.S.C. § 205 — Activities of officers and employees in claims against and other matters affecting the Government

**(a)** Whoever, being an officer or employee of the United States in the executive, legislative, or judicial branch of the Government or in any agency of the United States, other than in the proper discharge of his official duties— (1) acts as agent or attorney for prosecuting any claim against the United States, or receives any gratuity, or any share of or interest in any such claim, in consideration of assistance in the prosecution of such claim; or (2) acts as agent or attorney for anyone before any department, agency, court, court-martial, officer, or civil, military, or naval commission in connection with any covered matter in which the United States is a party or has a direct and substantial interest; **(b)** Whoever, being an officer or employee of the District of Columbia or an officer or employee of the Office of the United States Attorney for the District of Columbia, otherwise than in the proper discharge of official duties— (1) acts as agent or attorney for prosecuting any claim against the District of Columbia, or receives any gratuity, or any share of or interest in any such claim in consideration of assistance in the prosecution of such claim; or (2) acts as agent or attorney for anyone before any department, agency, court, officer, or commission in connection with any covered matter in which the District of Columbia is a party or has a direct and substantial interest; shall be subject to the penalties set forth in [section 216 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section216&num=0&edition=prelim). **(c)** A special Government employee shall be subject to subsections (a) and (b) only in relation to a covered matter involving a specific party or parties— (1) in which he has at any time participated pers

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 3109 — Employment of experts and consultants; temporary or intermittent

**(a)** For the purpose of this section— (1) “agency” has the meaning given it by [section 5721 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5721&num=0&edition=prelim); and (2) “appropriation” includes funds made available by statute under [section 9104 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9104&num=0&edition=prelim). **(b)** When authorized by an appropriation or other statute, the head of an agency may procure by contract the temporary (not in excess of 1 year) or intermittent services of experts or consultants or an organization thereof, including stenographic reporting services. Services procured under this section are without regard to— (1) the provisions of this title governing appointment in the competitive service; (2) chapter 51 and subchapter III of chapter 53 of this title; and (3) section 6101(b) to (d) of title 41, except in the case of stenographic reporting services by an organization. However, an agency subject to chapter 51 and subchapter III of chapter 53 of this title may pay a rate for services under this section in excess of the daily equivalent of the highest rate payable under [section 5332 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5332&num=0&edition=prelim) only when specifically authorized by the appropriation or other statute authorizing the procurement of the services. **(c)** Positions in the Senior Executive Service or the Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service may not be filled under the authority of subsection (b) of this section. **(d)** The Office of Personnel Management shall prescribe regulations necessary for the administration of t

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Federal law — U.S. Code and appendices · legal_authorities

6 U.S.C. § 101 — Cyber incident review

**(a) Activities** The Center shall— (1) receive, aggregate, analyze, and secure, using processes consistent with the processes developed pursuant to the Cybersecurity Information Sharing Act of 2015 ([6 U.S.C. 1501](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section1501&num=0&edition=prelim) et seq.) reports from covered entities related to a covered cyber incident to assess the effectiveness of security controls, identify tactics, techniques, and procedures adversaries use to overcome those controls and other cybersecurity purposes, including to assess potential impact of cyber incidents on public health and safety and to enhance situational awareness of cyber threats across critical infrastructure sectors; (2) coordinate and share information with appropriate Federal departments and agencies to identify and track ransom payments, including those utilizing virtual currencies; (3) leverage information gathered about cyber incidents to— (A) enhance the quality and effectiveness of information sharing and coordination efforts with appropriate entities, including agencies, sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, critical infrastructure owners and operators, cybersecurity and cyber incident response firms, and security researchers; and (B) provide appropriate entities, including sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, cybersecurity and cyber incident response firms, and security researchers, with timely, actionable, and anonymized reports of cyber incident campaigns and trends, including, to the maximum extent practicable

Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 101

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7452 — Representation of parties

The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service or his delegate in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court. No qualified person shall be denied admission to practice before the Tax Court because of his failure to be a member of any profession or calling.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7452

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7528 — Internal Revenue Service user fees

**(a) General rule** The Secretary shall establish a program requiring the payment of user fees for— (1) requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and (2) other similar requests. **(b) Program criteria** (1) **In general** — The fees charged under the program required by subsection (a)— (A) shall vary according to categories (or subcategories) established by the Secretary, (B) shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and (C) shall be payable in advance. (2) **Exemptions, etc.** (A) *In general* — The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate. (B) *Exemption for certain requests regarding pension plans* — The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request— (i) made after the later of— (I) the fifth plan year the pension benefit plan is in existence, or (II) the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or (ii) made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers. (C) *Definitions and special rules* — For purposes of subparagraph (B)— (i) *Pension benefit plan* — The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7528

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