Volume 73 · 648
Public Law 86–368
To amend the Internal Revenue Code of 1954 to provide for the Presidential appointment of a Chief Counsel for the Internal Revenue Service, and for other purposes.
Approved September 22, 1959
Statutory text
AN ACT
To amend the Internal Revenue Code of 1954 to provide for the Presidential appointment of a Chief Counsel for the Internal Revenue Service, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. CHIEF COUNSEL FOR THE INTERNAL REVENUE SERVICE, ETC.
Section 7801 of the Internal Revenue Code of 1954 (relating to the authority of the Department of the Treasury) is amended to read as follows:
“SEC. 7801. AUTHORITY OF THE DEPARTMENT OF THE TREASURY.
“(a) Powers and Duties of Secretary.—
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.
“(b) Office of General Counsel for the Department.—
“(1) General counsel.—
There shall be in the Department of the Treasury the office of General Counsel for the Department of the Treasury. The General Counsel shall be appointed by the President, by and with the advice and consent of the Senate. The General Counsel shall be the chief law officer of the Department and shall perform such duties as may be prescribed by the Secretary.
“(2) Assistant general counsels.—
The President is authorized to appoint, by and with the advice and consent of the Senate, an Assistant General Counsel who shall be the Chief Counsel for the Internal Revenue Service and shall receive basic compensation at the annual rate of $19,000. The Chief Counsel shall be the chief law officer for the Internal Revenue Service and shall perform such duties as may be prescribed by the Secretary. The Secretary may appoint, without regard to the provisions of the civil service laws, and fix the duties of not to exceed five other assistant General Counsels.
“(3) Attorneys.—
The Secretary may appoint and fix the duties of such other attorneys as he may deem necessary.
“(c) Functions of Department of Justice Unaffected.—
Nothing in this section 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.”
SEC. 2. TECHNICAL AMENDMENTS.
Section 7452 of the Internal Revenue Code of 1954 (relating to representation of parties before the Tax Court) is amended by striking out “Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel,” and inserting in lieu thereof “Chief Counsel for the Internal Revenue Service or his delegate”.
Section 8023 of the Internal Revenue Code of 1954 (relating to additional powers of the Joint Committee to obtain data) is amended as follows:
By striking out “(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)” in subsection (a) thereof and inserting in lieu thereof “or the office of the Chief Counsel for the Internal Revenue Service”.
By striking out “(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)” in subsection (b) thereof and inserting in lieu thereof the office of the Chief Counsel for the Internal Revenue Service”.
SEC. 3. EFFECTIVE DATES.
Except as otherwise provided in this Act, the amendments made by this Act shall take effect on the date of the enactment of this Act.
The amendments made by section 2 of this Act 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 qualifies and takes office.
SEC. 4. SAVING PROVISIONS.
The position of the Assistant General Counsel serving as Chief Counsel of the Internal Revenue Service shall continue to exist until such time as the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act qualifies and takes office, and at such time such position is hereby abolished.
Except as provided in subsection (a), this Act shall not be construed to abolish, terminate, or otherwise change, any office or position, or the appointment or employment of any officer or employee, existing immediately preceding the enactment of this Act, but the same shall continue unless and until changed by lawful authority.
Any delegation of authority made pursuant to Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1
5 USC 133z–15 note.
of 1952, including any redelegation of authority made pursuant to any such delegation of authority, and in effect immediately preceding the enactment of this Act shall, notwithstanding the amendment made by section 1 of this Act, remain in effect unless distinctly inconsistent or manifestly incompatible with such amendment. The preceding sentence shall not be construed as limiting in any manner the power to amend, modify, or revoke any such delegation or redelegation of authority.
Approved September 22, 1959.