26 USC 5553 – Supervision of premises and operations
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(a) Assignment of internal revenue officers
The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary.
(b) Functions of internal revenue officer
Terms Used In 26 USC 5553
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.