WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 80

26 U.S.C. 7803: Commissioner of Internal Revenue; other officials

Created in 1972 by Public Law 92-310. Changed by 7 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • S. 5441 TAS Act · reported by committee · would change (c), (e), (g)

How it got here

2022

  • Pub. L. 117–286, §4(b)(46)(A), substituted "section 405 of title 5, United States Code" for "section 5 of the Inspector General Act of 1978" in introductory provisions. Law text · (d)
  • Pub. L. 117–286, §4(b)(46)(B), substituted "section 405 of title 5, United States Code" for "section 5 of the Inspector General Act of 1978" in introductory provisions. Law text · (d)

2019

  • Pub. 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". (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1301(b)(1), substituted "the 10 most" for "at least 20 of the most". (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1301(a)(2), (b)(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). (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1301(b)(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)." (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1301(b)(2), added subpar. (E). (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1301(a)(1), added par. (5). (Taxpayer First Act) Law text · (c)
  • Pub. L. 116–25, §1001(a), added subsec. (e). (Taxpayer First Act) Law text · (e)
  • Pub. L. 116–25, §2101(a), added subsec. (f). (Taxpayer First Act) Law text · (f)

2015

  • Pub. L. 114–113 added par. (3) and redesignated former par. (3) as (4). (Consolidated Appropriations Act, 2016) Law text · (a), (4)

2008

  • Pub. 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). Law text · (a)
  • Pub. L. 110–428 added subpar. (C). (Inmate Tax Fraud Prevention Act of 2008) Law text · (d)

1998

  • Pub. 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. (b), directed Secretary to determine and designate posts of d… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text

1976

  • Pub. L. 94–455, §1906(b) (13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (a), (b), (c)
  • Pub. L. 94–455, §1906(a)(58), redesignated subsec. (d) as (c). · (c), (d)

1972

  • Pub. L. 92–310 repealed subsec. (c) which related to bonds of officers and employees. · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.