26 USC 7803 - Commissioner of Internal Revenue; other officials

1 See Effective Date of 2019 Amendment note below.

Access to case files

Editorial Notes

References in Text

The provisions of title 5 relating to appointments in the competitive service and the Senior Executive Service, referred to in subsec. (c)(1)(B)(ii), are classified generally to section 3301 et seq. of Title 5, Government Organization and Employees.

Sections 1203, 1204, and 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998, referred to in subsec. (d)(1)(A)(i), (v), (E), are sections 1203, 1204, and 3707 of Puspan. L. 105–206, which are set out as notes under sections 7804, 7804, and 6651, respectively, of this title.

Section 6227 of the Omnibus Taxpayer Bill of Rights, referred to in subsec. (d)(3)(B), is section 6227 of Puspan. L. 100–647, which is set out as a note under section 7801 of this title.

Amendments

2022—Subsec. (d)(1). Puspan. L. 117–286, § 4(span)(46)(A), substituted “section 405 of title 5, United States Code” for “section 5 of the Inspector General Act of 1978” in introductory provisions.

Subsec. (d)(2)(A). Puspan. L. 117–286, § 4(span)(46)(B), substituted “section 405 of title 5, United States Code” for “section 5 of the Inspector General Act of 1978” in introductory provisions.

2019—Subsec. (c)(1)(B)(i). Puspan. L. 116–25, § 1301(c), struck out before period at end “, or, if the Secretary of the Treasury so determines, at a rate fixed under section 9503 of such title”.

Subsec. (c)(2)(B)(ii)(III). Puspan. L. 116–25, § 1301(span)(1), substituted “the 10 most” for “at least 20 of the most”.

Subsec. (c)(2)(B)(ii)(VIII) to (XIII). Puspan. L. 116–25, § 1301(a)(2), (span)(3)(B), added subcls. (VIII) and (XII), redesignated former subcls. (VIII) to (X) as (IX) to (XI), respectively, and redesignated former subcl. (XI) first as (XII), then as (XIII).

Subsec. (c)(2)(B)(iii). Puspan. L. 116–25, § 1301(span)(3)(C), inserted at end “The preceding sentence shall not apply with respect to statistical information provided to the Secretary for review, or received from the Secretary, under section 6108(d).”

Subsec. (c)(2)(E). Puspan. L. 116–25, § 1301(span)(2), added subpar. (E).

Subsec. (c)(5). Puspan. L. 116–25, § 1301(a)(1), added par. (5).

Subsec. (e). Puspan. L. 116–25, § 1001(a), added subsec. (e).

Subsec. (f). Puspan. L. 116–25, § 2101(a), added subsec. (f).

2015—Subsec. (a)(3), (4). Puspan. L. 114–113 added par. (3) and redesignated former par. (3) as (4).

2008—Subsec. (a)(1). Puspan. L. 110–176 amended par. (1) generally, substituting provisions relating to appointment, consisting of subpars. (A) to (E), for similar provisions, consisting of subpars. (A) to (D).

Subsec. (d)(3)(C). Puspan. L. 110–428 added subpar. (C).

1998—Puspan. L. 105–206 amended section catchline and text generally, substituting present provisions for provisions which: in subsec. (a), authorized appointment of persons for administration and enforcement of internal revenue laws; in subsec. (span), directed Secretary to determine and designate posts of duty of employees in field service, and authorized Secretary to order such employees to duty within and outside District of Columbia; and in subsec. (c), directed Secretary to issue notice and demand for failure to account for and pay over money or property collected in connection with internal revenue laws, and deemed amount so demanded to be imposed and assessed upon the officer or employee upon the date of such notice and demand. See section 7804 of this title.

1976—Subsecs. (a), (span), (c). Puspan. L. 94–455, § 1906(span) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsecs. (c), (d). Puspan. L. 94–455, § 1906(a)(58), redesignated subsec. (d) as (c).

1972—Subsec. (c). Puspan. L. 92–310 repealed subsec. (c) which related to bonds of officers and employees.

Statutory Notes and Related Subsidiaries

Change of Name

Puspan. L. 116–25, title I, § 1001(c), July 1, 2019, 133 Stat. 985, provided that: “Any reference in any provision of law, or regulation or other guidance, to the Internal Revenue Service Office of Appeals shall be treated as a reference to the Internal Revenue Service Independent Office of Appeals.”

Committee on Government Reform and Oversight of House of Representatives changed to Committee on Government Reform of House of Representatives by House Resolution No. 5, One Hundred Sixth Congress, Jan. 6, 1999. Committee on Government Reform of House of Representatives changed to Committee on Oversight and Government Reform of House of Representatives by House Resolution No. 6, One Hundred Tenth Congress, Jan. 5, 2007. Committee on Oversight and Government Reform of House of Representatives changed to Committee on Oversight and Reform of House of Representatives by House Resolution No. 6, One Hundred Sixteenth Congress, Jan. 9, 2019. Committee on Oversight and Reform of House of Representatives changed to Committee on Oversight and Accountability of House of Representatives by House Resolution No. 5, One Hundred Eighteenth Congress, Jan. 9, 2023.

Committee on Governmental Affairs of Senate changed to Committee on Homeland Security and Governmental Affairs of Senate, effective Jan. 4, 2005, by Senate Resolution No. 445, One Hundred Eighth Congress, Oct. 9, 2004.

Effective Date of 2019 Amendment

Puspan. L. 116–25, title I, § 1001(e), July 1, 2019, 133 Stat. 985, provided that:

“(1)In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 6015, 6320, 6330, 6603, 6621, 7122, 7123, 7430, 7522, and 7612 of this title] shall take effect on the date of the enactment of this Act [July 1, 2019].

“(2)Access to case files.—Section 7803(e)(7) of the Internal Revenue Code of 1986, as added by subsection (a), shall apply to conferences occurring after the date which is 1 year after the date of the enactment of this Act.”

Amendment by section 1301(a)–(span)(2), (3)(B)–(c) of Puspan. L. 116–25 effective July 1, 2019, except that amendment by section 1301(c) of Puspan. L. 116–25 applicable to compensation paid to individuals appointed as the National Taxpayer Advocate after Mar. 31, 2019, see section 1301(d) of Puspan. L. 116–25, set out as a note under section 6108 of this title.

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title IV, § 401(span), Dec. 18, 2015, 129 Stat. 3117, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 18, 2015].”

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–428 applicable to disclosures made after Dec. 31, 2008, see section 2(d) of Puspan. L. 110–428, set out as a note under section 6103 of this title.

Puspan. L. 110–176, § 1(span), Jan. 4, 2008, 121 Stat. 2532, provided that: “The amendment made by this section [amending this section] shall apply as if included in the amendment made by section 1102(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 [Puspan. L. 105–206].”

Effective Date of 1998 Amendment

Puspan. L. 105–206, title I, § 1102(f), July 22, 1998, 112 Stat. 705, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 6212, 6323, 6343, 7611, and 7811 of this title, and section 5109 of Title 5, Government Organization and Employees] shall take effect on the date of the enactment of this Act [July 22, 1998].

“(2)Chief counsel.—Section 7803(span)(3) of the Internal Revenue Code of 1986, as added by this section, shall take effect on the date that is 90 days after the date of the enactment of this Act.

“(3)National taxpayer advocate.—Notwithstanding section 7803(c)(1)(B)(iv) of such Code, as added by this section, in appointing the first National Taxpayer Advocate after the date of the enactment of this Act, the Secretary of the Treasury—

“(A) shall not appoint any individual who was an officer or employee of the Internal Revenue Service at any time during the 2-year period ending on the date of appointment; and

“(B) need not consult with the Internal Revenue Service Oversight Board if the Oversight Board has not been appointed.

“(4)Current officers.—

“(A) In the case of an individual serving as Commissioner of Internal Revenue on the date of the enactment of this Act who was appointed to such position before such date, the 5-year term required by section 7803(a)(1) of such Code, as added by this section, shall begin as of the date of such appointment.

“(B) Clauses (ii), (iii), and (iv) of section 7803(c)(1)(B) of such Code, as added by this section, shall not apply to the individual serving as Taxpayer Advocate on the date of the enactment of this Act.”

Savings Provisions

Puspan. L. 116–25, title I, § 1001(d), July 1, 2019, 133 Stat. 985, provided that: “Rules similar to the rules of paragraphs (2) through (6) of section 1001(span) of the Internal Revenue Service Restructuring and Reform Act of 1998 [Puspan. L. 105–206, 26 U.S.C. 7801 note] shall apply for purposes of this section [amending this section and sections 6015, 6320, 6330, 6603, 6621, 7122, 7123, 7430, 7522, and 7612 of this title and enacting provisions set out as notes under this section] (and the amendments made by this section).”

Coordination of IRS CIO and Chief Procurement Officer of the Internal Revenue Service

Puspan. L. 116–25, title II, § 2101(c), July 1, 2019, 133 Stat. 1010, provided that:

“(1)In general.—The Chief Procurement Officer of the Internal Revenue Service shall—

“(A) identify all significant IRS information technology acquisitions and provide written notification to the Internal Revenue Service Chief Information Officer (hereafter referred to in this subsection as the ‘IRS CIO’) of each such acquisition in advance of such acquisition, and

“(B) regularly consult with the IRS CIO regarding acquisitions of information technology for the Internal Revenue Service, including meeting with the IRS CIO regarding such acquisitions upon request.

“(2)Significant irs information technology acquisitions.—For purposes of this subsection, the term ‘significant IRS information technology acquisitions’ means—

“(A) any acquisition of information technology for the Internal Revenue Service in excess of $1 million; and

“(B) such other acquisitions of information technology for the Internal Revenue Service (or categories of such acquisitions) as the IRS CIO, in consultation with the Chief Procurement Officer of the Internal Revenue Service, may identify.

“(3)Scope.—Terms used in this subsection which are also used in section 7803(f) of the Internal Revenue Code of 1986 (as added by subsection (a)) shall have the same meaning as when used in such section.”