Internal Revenue Code · 26 U.S.C.
§ 7804. Other personnel
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7804
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 1, 2019 by Pub. L. 116–25
- Amendments
- 2 dated changes in the source credit
- Length
- 4 subsections · 403 words · about 2 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.
The Commissioner shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia.
The Commissioner may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty.
If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount.
The Commissioner may not hire any individual previously employed by the Commissioner who was removed for misconduct under this subchapter or chapter 43 or chapter 75 of title 5, United States Code, or whose employment was terminated under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note).
(Aug. 16, 1954, ch. 736, 68A Stat. 916; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title I, § 1104(a), July 22, 1998, 112 Stat. 710; Pub. L. 116–25, title III, § 3001(a), July 1, 2019, 133 Stat. 1014.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–25Parts changed in 2019: (d)
- Amended by Pub. L. 105–206
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 80 GENERAL RULES
- Subchapter A Application of Internal Revenue Laws
Nearby sections
- § 7801 Authority of Department of the Treasury
- § 7802 Internal Revenue Service Oversight Board
- § 7803 Commissioner of Internal Revenue; other officials
- § 7804 Other personnel
- § 7805 Rules and regulations
- § 7806 Construction of title
- § 7807 Rules in effect upon enactment of this title
- § 7808 Depositaries for collections
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.