§7802. Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations)

(a) Commissioner of Internal Revenue

There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate. The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary of the Treasury.

(b) Assistant Commissioner for Employee Plans and Exempt Organizations

(1) Establishment of Office

There is established within the Internal Revenue Service an office to be known as the "Office of Employee Plans and Exempt Organizations" to be under the supervision and direction of an Assistant Commissioner of Internal Revenue. As head of the Office, the Assistant Commissioner shall be responsible for carrying out such functions as the Secretary may prescribe with respect to organizations exempt from tax under section 501(a) and with respect to plans to which part I of subchapter D of chapter 1 applies (and with respect to organizations designed to be exempt under such section and plans designed to be plans to which such part applies).

(2) Authorization of appropriations

There is authorized to be appropriated to the Department of the Treasury to carry out the functions of the Office an amount equal to the sum of-

(A) so much of the collections from taxes imposed under section 4940 (relating to excise tax based on investment income) as would have been collected if the rate of tax under such section was 2 percent during the second preceding fiscal year; and

(B) the greater of-

(i) an amount equal to the amount described in paragraph (A); or

(ii) $30,000,000.

(c) Assistant Commissioner (Taxpayer Services)

There is established within the Internal Revenue Service an office to be known as the "Office for Taxpayer Services" to be under the supervision and direction of an Assistant Commissioner of the Internal Revenue. The Assistant Commissioner shall be responsible for taxpayer services such as telephone, walk-in, and taxpayer educational services, and the design and production of tax and informational forms.

(Aug. 16, 1954, ch. 736, 68A Stat. 915 ; Sept. 2, 1974, Pub. L. 93–406, title II, §1051(a), 88 Stat. 951 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), (B), 90 Stat. 1834 ; Sept. 13, 1982, Pub. L. 97–258, §2(f)(2), 96 Stat. 1059 ; Nov. 10, 1988, Pub. L. 100–647, title VI, §6235(a), 102 Stat. 3737 .)

Amendments

1988-Subsec. (c). Pub. L. 100–647 added subsec. (c).

1982-Subsec. (b). Pub. L. 97–258 redesignated existing provisions as par. (1), added par. (1) heading, and added par. (2). Par. (2) is based on provisions that appeared in section 1037 of former Title 31, Money and Finance, prior to enactment of Title 31 by Pub. L. 97–258.

1976-Subsec. (a). Pub. L. 94–455, §1906(b)(13)(B), substituted "Secretary of the Treasury" for "Secretary" after "prescribed by the".

Subsec. (b). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".

1974-Pub. L. 93–406 designated existing provisions as subsec. (a) and added subsec. (b).

Effective Date of 1988 Amendment

Section 6235(c) of Pub. L. 100–647 provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date 180 days after the date of the enactment of this Act [Nov. 10, 1988]."

Effective Date of 1974 Amendment

Section 1051(d) of Pub. L. 93–406 provided that: "The amendments made by this section [amending this section and sections 5108 and 5109 of Title 5, Government Organization and Employees] shall take effect on the 90th day after the date of the enactment of this Act [Sept. 2, 1974]."

Annual Reports to Congress

Section 6235(b) of Pub. L. 100–647 provided that: "The Assistant Commissioner (Taxpayer Services) and the Taxpayer Ombudsman for the Internal Revenue Service shall jointly make an annual report regarding the quality of taxpayer services provided. Such report shall be made to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives."

Cross References

Compensation of Commissioner, see section 5314 of Title 5, Government Organization and Employees.

Definition of Commissioner, see section 7701 of this title.

Section Referred to in Other Sections

This section is referred to in title 5 section 5109.