Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7802&num=0&edition=prelim
Timestamp: 2020-06-03 07:05:10
Document Index: 159190109

Matched Legal Cases: ['§ 7802', '§7802', '§1051', '§1906', '§2', '§6235', '§101', '§1101', '§1', '§319', '§101', '§101', '§1906', '§1101', '§101', '§6235', '§1051']

[USC02] 26 USC 7802: Internal Revenue Service Oversight Board
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26 USC 7802: Internal Revenue Service Oversight Board Text contains those laws in effect on June 2, 2020
§7802. Internal Revenue Service Oversight Board
(iii) Federal tax laws, including tax administration and compliance.
(v) Organization development.
(vi) The needs and concerns of taxpayers.
(vii) The needs and concerns of small businesses.
Each member who is described in subparagraph (A) or (D) of paragraph (1) shall be appointed for a term of 5 years, except that of the members first appointed under paragraph (1)(A)-
(i) two members shall be appointed for a term of 3 years,
(ii) two members shall be appointed for a term of 4 years, and
(iii) two members shall be appointed for a term of 5 years.
(C) Members who are special Government employees
(i) Restriction on representation
In addition to any restriction under section 205(c) of title 18, United States Code, except as provided in subsections (d) through (i) of section 205 of such title, such individual (except in the proper discharge of official duties) shall not, with or without compensation, represent anyone to or before any officer or employee of-
(I) the Oversight Board or the Internal Revenue Service on any matter;
(II) the Department of the Treasury on any matter involving the internal revenue laws or involving the management or operations of the Internal Revenue Service; or
(III) the Department of Justice with respect to litigation involving a matter described in subclause (I) or (II).
(ii) Compensation for services provided by another
For purposes of section 203 of such title-
(I) such individual shall not be subject to the restrictions of subsection (a)(1) thereof for sharing in compensation earned by another for representations on matters covered by such section, and
(II) a person shall not be subject to the restrictions of subsection (a)(2) thereof for sharing such compensation with such individual.
This paragraph shall not be construed-
(i) to affect any other immunities and protections that may be available to such member under applicable law with respect to such transactions;
The Oversight Board shall have no responsibilities or authority with respect to-
(A) the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions,
(B) specific law enforcement activities of the Internal Revenue Service, including specific compliance activities such as examinations, collection activities, and criminal investigations,
(C) specific procurement activities of the Internal Revenue Service, or
(D) except as provided in subsection (d)(3), specific personnel actions.
(1) Strategic plans
To review and approve strategic plans of the Internal Revenue Service, including the establishment of-
(A) mission and objectives, and standards of performance relative to either, and
(B) annual and long-range strategic plans.
(2) Operational plans
To review the operational functions of the Internal Revenue Service, including-
(A) plans for modernization of the tax system,
(B) plans for outsourcing or managed competition, and
(C) plans for training and education.
(A) recommend to the President candidates for appointment as the Commissioner of Internal Revenue and recommend to the President the removal of the Commissioner;
(B) review the Commissioner's selection, evaluation, and compensation of Internal Revenue Service senior executives who have program management responsibility over significant functions of the Internal Revenue Service; and
(C) review and approve the Commissioner's plans for any major reorganization of the Internal Revenue Service.
(A) review and approve the budget request of the Internal Revenue Service prepared by the Commissioner;
(B) submit such budget request to the Secretary of the Treasury; and
(C) ensure that the budget request supports the annual and long-range strategic plans.
Each member of the Oversight Board who-
(i) is described in subsection (b)(1)(A); or
(ii) is described in subsection (b)(1)(D) and is not otherwise a Federal officer or employee,
Except as otherwise provided by a majority vote of the Oversight Board, the powers of the Chairperson shall include-
(Aug. 16, 1954, ch. 736, 68A Stat. 915 ; Pub. L. 93–406, title II, §1051(a), Sept. 2, 1974, 88 Stat. 951 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), (B), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 97–258, §2(f)(2), Sept. 13, 1982, 96 Stat. 1059 ; Pub. L. 100–647, title VI, §6235(a), Nov. 10, 1988, 102 Stat. 3737 ; Pub. L. 104–168, title I, §101(a), (b)(2), July 30, 1996, 110 Stat. 1453 , 1455; Pub. L. 105–206, title I, §1101(a), July 22, 1998, 112 Stat. 691 ; Pub. L. 106–554, §1(a)(7) [title III, §319(27)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-648.)
The Ethics in Government Act of 1978, referred to in subsec. (b)(3)(A), is Pub. L. 95–521, Oct. 26, 1978, 92 Stat. 1824 , as amended. Title I of the Act is set out in the Appendix to Title 5, Government Organization and Employees. For complete classification of this Act to the Code, see Short Title note set out under section 101 of Pub. L. 95–521 in the Appendix to Title 5 and Tables.
2000-Subsec. (b)(2)(B)(ii). Pub. L. 106–554 substituted a comma for semicolon before "and".
1998-Pub. L. 105–206 amended section catchline and text of section generally, substituting present provisions for provisions which: in subsec. (a), declared that there shall be in the Department of the Treasury a Commissioner of Internal Revenue, appointed by the President, with such duties and powers as prescribed by Secretary of the Treasury; in subsec. (b), established Office of Employee Plans and Exempt Organizations to carry out functions with respect to organizations exempt from tax and with respect to plans to which part I of subchapter D of chapter 1 applied; in subsec. (c), established Office for Taxpayer Services such as telephone, walk-in, and taxpayer educational services, and design and production of forms; and in subsec. (d), established Office of Taxpayer Advocate and set forth functions of Office and responsibilities of Commissioner regarding response to recommendations of Office. See section 7803 of this title.
1996-Pub. L. 104–168, §101(b)(2), substituted "Commissioners; Taxpayer Advocate." for "Commissioner (Employee Plans and Exempt Organizations)" in section catchline.
Subsec. (d). Pub. L. 104–168, §101(a), added subsec. (d).
1988-Subsec. (c). Pub. L. 100–647 added subsec. (c).
1982-Subsec. (b). Pub. L. 97–258 redesignated existing provisions as par. (1), added par. (1) heading, and added par. (2). Par. (2) is based on provisions that appeared in section 1037 of former Title 31, Money and Finance, prior to enactment of Title 31 by Pub. L. 97–258.
1976-Subsec. (a). Pub. L. 94–455, §1906(b)(13)(B), substituted "Secretary of the Treasury" for "Secretary" after "prescribed by the".
1974-Pub. L. 93–406 designated existing provisions as subsec. (a) and added subsec. (b).
Pub. L. 105–206, title I, §1101(d), July 22, 1998, 112 Stat. 697 , provided that:
"(1) In general.-The amendments made by this section [amending this section and sections 4946 and 6103 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].
"(2) Initial nominations to internal revenue service oversight board.-The President shall submit the initial nominations under section 7802 of the Internal Revenue Code of 1986, as added by this section, to the Senate not later than 6 months after the date of the enactment of this Act [July 22, 1998].
"(3) Effect on actions prior to appointment of oversight board.-Nothing in this section shall be construed to invalidate the actions and authority of the Internal Revenue Service prior to the appointment of the members of the Internal Revenue Service Oversight Board."
Pub. L. 104–168, title I, §101(c), July 30, 1996, 110 Stat. 1456 , provided that: "The amendments made by this section [amending this section and section 7811 of this title] shall take effect on the date of the enactment of this Act [July 30, 1996]."
Pub. L. 100–647, title VI, §6235(c), Nov. 10, 1988, 102 Stat. 3737 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date 180 days after the date of the enactment of this Act [Nov. 10, 1988]."
Pub. L. 93–406, title II, §1051(d), Sept. 2, 1974, 88 Stat. 951 , provided that: "The amendments made by this section [amending this section and sections 5108 and 5109 of Title 5, Government Organization and Employees] shall take effect on the 90th day after the date of the enactment of this Act [Sept. 2, 1974]."