SEC. 3. TRANSFER OF OFFICE OF THE INSPECTOR GEN-
ERAL OF THE DEPARTMENT OF THE TREAS-
URY TO THE OFFICE OF TREASURY INSPEC-
TOR GENERAL FOR TAX ADMINISTRATION. 
(a) IN GENERAL.—The Office of the Inspector Gen-
eral of the Department of the Treasury is hereby trans-
ferred to the Office of Treasury Inspector General for Tax 
Administration. 
(b) ABOLISHMENT OF OFFICE OF THE INSPECTOR 
GENERAL OF THE DEPARTMENT OF THE TREASURY.—
Effective upon the transfer under subsection (a) and con-
sistent with the Inspector General Act of 1978 (as amend-
ed by this Act), the Office of Inspector General of the De-
partment of the Treasury established by the Inspector 
General Act Amendments of 1988 is abolished. 
(c) RENAMING OF TREASURY INSPECTOR GENERAL 
FOR TAX ADMINISTRATION.—The Office of Treasury In-
spector General for Tax Administration is hereby redesig-
nated as the Office of the Treasury Inspector General. 
(d) TRANSFER OF FUNCTIONS, ETC.—Subparagraph 
(L) of section 9(a)(1) of the Inspector General Act of 
1978 (5 U.S.C. App.) is amended to read as follows: 
‘‘(L) of the Department of the Treasury 
(established by the Department of the Treasury 
Inspector General Consolidation Act of 2003), 
the offices of that department referred to as the
‘Office of the Inspector General of the Depart-
ment of the Treasury’ (established by the In-
spector General Act Amendments of 1988);’’.
SEC. 4. SAVINGS PROVISIONS. 
(a) COMPLETED OR PENDING MATTERS.—Completed 
or pending administrative actions, proceedings, orders, de-
terminations, rules, regulations, personnel actions, per-
mits, agreements, grants, contracts, certificates, licenses, 
registrations, privileges, or civil actions, of either the In-
spector General of the Department of the Treasury or the 
Treasury Inspector General for Tax Administration shall 
not be affected by the enactment of this Act or the consoli-
dation of the Office of the Inspector General of the De-
partment of the Treasury and the Office of the Treasury 
Inspector General for Tax Administration under this Act 
as the Office of the Treasury Inspector General, but shall 
continue in effect according to their terms until amended, 
modified, superseded, terminated, set aside, or revoked, in 
accordance with law by an officer of the United States 
or a court of competent jurisdiction, or by operation of 
law. 
(b) REFERENCES.—Any reference to either the In-
spector General of the Department of the Treasury or the 
Treasury Inspector General for Tax Administration in any 
statute, Executive Order, rule, regulation, directive, or del-
egation of authority that precedes the effective date of this 
Act shall be deemed to be a reference to the Treasury In-
spector General established under the Inspector General 
Act of 1978, as amended by this Act, unless otherwise pro-
vided by this Act or the Inspector General Act of 1978. 
SEC. 5. TRANSITION PROVISION. 
The President may designate an individual to serve 
as the Treasury Inspector General (as consolidated under 
section 2 of this Act and the amendments made by this 
Act) until a Treasury Inspector General is appointed pur-
suant to section 3 of the Inspector General Act of 1978. 
SEC. 6. EFFECTIVE DATE. 
This Act and the amendments made by this Act shall 
take effect 120 days after the date of the enactment of 
this Act.
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