§ 7801. Authority of Department of the Treasury

§ 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[(b) Repealed.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 shall be considered to affect the duties, powers, or functions imposed upon, or vested in, the Department of Justice, or any officer thereof, by law existing on May 10, 1934.

(Aug. 16, 1954, ch. 736, 68A Stat. 915; Pub. L. 86–368, § 1, Sept. 22, 1959, 73 Stat. 647; Pub. L. 88–426, title III, § 305(39), Aug. 14, 1964, 78 Stat. 427; Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, §§ 2(f)(1), 5(b), Sept. 13, 1982, 96 Stat. 1059, 1068, 1078; Pub. L. 107–296, title XI, § 1112(k), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 115–141, div. U, title IV, § 401(a)(333), Mar. 23, 2018, 132 Stat. 1200.)

Editorial Notes

References in Text

The Homeland Security Act of 2002, referred to in subsec. (a)(2)(B), is Pub. L. 107–296, Nov. 25, 2002, 116 Stat. 2135, which is classified principally to chapter 1 (§ 101 et seq.) of Title 6, Domestic Security. For complete classification of this Act to the Code, see Short Title note set out under section 101 of Title 6 and Tables. The effective date of the Act is 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6.

Amendments

2018—Subsec. (a)(2)(B). Pub. L. 115–141 substituted “the Homeland Security Act of 2002” for “this Act” and “effective date of such Act” for “effective date of the Homeland Security Act of 2002”.

2002—Subsec. (a). Pub. L. 107–296 designated existing provisions as par. (1), inserted par. heading, and added par. (2).

1982—Subsec. (b). Pub. L. 97–258, § 5(b), struck out subsec. (b) which related to Office of General Counsel of Department of the Treasury. See section 301 of Title 31, Money and Finance.

Subsec. (c). Pub. L. 97–258, § 2(f)(1), inserted “or section 301(f) of title 31” after “Nothing in this section”.

1976—Subsec. (b). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” in four places, in par. (1) after “prescribed by the”, in par. (2) after “prescribed by the” and in third sentence thereof “The”, and in par. (3) before “may appoint and fix”.

1964—Subsec. (b)(2). Pub. L. 88–426 struck out provisions which prescribed compensation of Assistant General Counsel.

1959—Pub. L. 86–368 provided for Presidential appointment and for compensation of Assistant General Counsel who shall be Chief Counsel for Internal Revenue Service.

Statutory Notes and Related Subsidiaries

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Effective Date of 1964 Amendment

Amendment by Pub. L. 88–426 effective on first day of first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88–426, see section 501 of Pub. L. 88–426, title V, Aug. 14, 1964, 78 Stat. 435.

Effective Date of 1959 Amendment

Pub. L. 86–368, § 3, Sept. 22, 1959, 73 Stat. 648, provided that: “(a) Except as otherwise provided in this Act, the amendments made by this Act [amending this section] shall take effect on the date of the enactment of this Act [Sept. 22, 1959]. “(b) The amendments made by section 2 of this Act [amending sections 7452 and 8023 of this title] shall take effect when the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act [amending this section] qualifies and takes office.”

Repeals

Pub. L. 86–368, § 1, Sept. 22, 1959, 73 Stat. 648; Pub. L. 88–426, title III, § 305(39), Aug. 14, 1964, 78 Stat. 427; and Pub. L. 94–455, title XIX, § 1906(b)(13)(B), Oct. 4, 1976, 90 Stat. 1834, cited as credits to this section, were repealed by Pub. L. 97–258, § 5(b), Sept. 13, 1982, 96 Stat. 1079, 1080, 1082.

Savings Provision

Pub. L. 86–368, § 4, Sept. 22, 1959, 73 Stat. 649, provided that the position of Assistant General Counsel serving as Chief Counsel of the Internal Revenue Service was abolished as of the time that the Chief Counsel for the Internal Revenue Service appointed pursuant to the amendment to this section by Pub. L. 86–368, took office, but that Pub. L. 86–368 was not to be construed to otherwise abolish, terminate, or change any office or position, or employment of any officer or employee existing immediately preceding Sept. 22, 1959, and that any delegation of authority pursuant to Reorg. Plan No. 26 of 1950 or Reorg. Plan No. 2 of 1952 including any redelegation of authority, in effect immediately preceding Sept. 22, 1959, was to remain in effect unless distinctly inconsistent or manifestly incompatible with the amendment made to this section by Pub. L. 86–368.

Transfer of Functions

For transfer of authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms, including the related functions of the Secretary of the Treasury, to the Department of Justice, see section 531(c) of Title 6, Domestic Security, and section 599A(c)(1) of Title 28, Judiciary and Judicial Procedure.

Notice From IRS Regarding Closure of Taxpayer Assistance Centers

Pub. L. 116–25, title I, § 1403, July 1, 2019, 133 Stat. 997, provided that: “Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— “(1) make publicly available (including by non-electronic means) a notice which—“(A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and “(B) identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and “(2) submit to Congress a written report that includes—“(A) the information included in the notice described in paragraph (1); “(B) the reasons for such proposed closure; and “(C) such other information as the Secretary may determine appropriate.”

Customer Service Information

Pub. L. 116–25, title I, § 1406, July 1, 2019, 133 Stat. 1000, provided that: “The Secretary of the Treasury (or the Secretary’s delegate) shall provide helpful information to taxpayers placed on hold during a telephone call to any Internal Revenue Service help line, including the following: “(1) Information about common tax scams. “(2) Information on where and how to report tax scams. “(3) Additional advice on how taxpayers can protect themselves from identity theft and tax scams.”

IRS Employees Prohibited From Using Personal Email Accounts for Official Business

Pub. L. 114–113, div. Q, title IV, § 402, Dec. 18, 2015, 129 Stat. 3117, provided that: “No officer or employee of the Internal Revenue Service may use a personal email account to conduct any official business of the Government.”

IRS Reports on Information Technology Investments

Pub. L. 112–74, div. C, title I, Dec. 23, 2011, 125 Stat. 888, provided in part: “That not later than 14 days after the end of each quarter of each fiscal year, the Internal Revenue Service shall submit a report to the House and Senate Committees on Appropriations and the Comptroller General of the United States detailing the cost and schedule performance for its major information technology investments, including the purpose and life-cycle stages of the investments; the reasons for any cost and schedule variances; the risks of such investments and strategies the Internal Revenue Service is using to mitigate such risks; and the expected developmental milestones to be achieved and costs to be incurred in the next quarter”.

Similar provisions were contained in the following appropriation acts:

Pub. L. 118–47, div. B, title I, Mar. 23, 2024, 138 Stat. 527.

Pub. L. 117–328, div. E, title I, Dec. 29, 2022, 136 Stat. 4656.

Pub. L. 117–103, div. E, title I, Mar. 15, 2022, 136 Stat. 246.

Pub. L. 116–260, div. E, title I, Dec. 27, 2020, 134 Stat. 1386, 1387.

Pub. L. 116–93, div. C, title I, Dec. 20, 2019, 133 Stat. 2440, 2441.

Pub. L. 116–6, div. D, title I, Feb. 15, 2019, 133 Stat. 144, 145.

Pub. L. 115–141, div. E, title I, Mar. 23, 2018, 132 Stat. 541.

Pub. L. 115–31, div. E, title I, May 5, 2017, 131 Stat. 332.

Pub. L. 114–113, div. E, title I, Dec. 18, 2015, 129 Stat. 2428.

Pub. L. 113–235, div. E, title I, Dec. 16, 2014, 128 Stat. 2337.

Pub. L. 113–76, div. E, title I, Jan. 17, 2014, 128 Stat. 189.

Pub. L. 112–74, div. C, title I, Dec. 23, 2011, 125 Stat. 889, provided in part: “That not later than 14 days after the end of each quarter of each fiscal year, the Internal Revenue Service shall submit a report to the House and Senate Committees on Appropriations and the Comptroller General of the United States detailing the cost and schedule performance for CADE2 and Modernized e-File information technology investments, including the purposes and life-cycle stages of the investments; the reasons for any cost and schedule variances; the risks of such investments and the strategies the Internal Revenue Service is using to mitigate such risks; and the expected developmental milestones to be achieved and costs to be incurred in the next quarter.”

Similar provisions were contained in the following appropriation acts:

Pub. L. 115–31, div. E, title I, May 5, 2017, 131 Stat. 332.

Pub. L. 114–113, div. E, title I, Dec. 18, 2015, 129 Stat. 2429.

Pub. L. 113–235, div. E, title I, Dec. 16, 2014, 128 Stat. 2337.

Pub. L. 113–76, div. E, title I, Jan. 17, 2014, 128 Stat. 189.

Elimination of User Fee for Requests to IRS Regarding Pension Plans

Pub. L. 107–16, title VI, § 620, June 7, 2001, 115 Stat. 110, related to elimination of user fees for certain requests to the Internal Revenue Service regarding pension plans, prior to repeal by Pub. L. 108–89, title II, § 202(b)(3), Oct. 1, 2003, 117 Stat. 1133.

Itemized Income Tax Receipt