§7801 — Authority of Department of the Treasury
7 cases·3 followed·1 criticized·3 cited—43% support
Statute Text — 26 U.S.C. §7801
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.
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:
Chapter 53.
Chapters 61 through 80, to the extent such chapters relate to the enforcement and administration of the provisions referred to in clause (i).
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.
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.
7 Citing Cases
9 9 A taxpayer's contention with regard- to the alleged invalidity of the regulation has been held to be without merit . Bennett v . United States, 361 F .Supp.2d 510, 516 (W .D.. Va . 2005), affd . in part ,and dismissed in part by unpublished per curiam order 155 Fed .Appx . 716 (4th Cir . 2005) . In discussing the mattes,, the District Court stated tha t the administration and enforcement of the Internal Revenue Code is delegated by statute to the Secretary of the Treasury who may prescribe r
Section 7801 provides that “the administration and enforcement of this title shall be performed by or under the supervision of the Secretary of the Treasury.” Section 7803(a) provides for the appointment of a Commissioner of Internal Revenue under the Department of the Treasury. Section 7803(a)(2) provides that the Commissioner of Internal Revenue
ek to justify a position that they have already decided to take. Nevertheless, we shall address some of their points. By law, enforcement of the Internal Revenue Code is to be performed "by or under the supervision of the Secretary of the Treasury." Sec. 7801. Under section 7802(a): (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. T