An Act to amend the Internal Revenue Code of 1954 to provide for the Presidential appointment of a Chief Counsel for Internal Revenue Service, and for other purposes
PL 86-368 (H.R.8685), enacted 09/22/1959

73 S T A T . ] 
P U B U C LAW 86-368-SEPT. 22, 1969 
W7 
Public Law 86-366 
AN ACT ^ 
To waive section 142, of title 28, United States Code, with respect to the United ^^^iHTRVjgigf^^ 
States District Court for tlie Eastern District of Oklahoma holding Court at 
Durant, Oklahoma. 
Be it encLcted by the Senate and House of Representativea 
of the 
United States of America in Congress assembled, That the limitations 
and restrictions contained in section 142, title 28, of the United States 
62 stat. 898. 
Code, shall be waived insofar as pertains to holding court by the 
United States District Court for the Eastern District of Oklahoma 
at Durant, Oklahoma. 
Approved September 22, 1959. 
Public Law 86-367 
A N . A C T 
September 22, 1959 
To amend the Small Business Act, and for other purposes. 
[H. R. 3599] 
Be it eruwted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That subsection 
72 surt. MO. 
4(c) of the Small Business Act is amended— 
(1) by striking out "$900,000,000" in two places and inserting 
in lieu thereof "$975,000,000"; and 
(2) by striking out "$500,000,000" and inserting in lieu thereof 
"$575,000,000". 
SEC. 2. Subsection 7(d) of the Small Business Act is amended by 
J5 use 6
^
3
6
* 
striking out the last sentence thereof: Provided, however^ That noth-
ing in this section shall prevent the use of the funds made to remain 
available for grants for research and management counseling during 
the fiscal year ending June 30,1960, by title I I I of Public Law 86-88. 
^«'«' P- 209. 
Approved September 22, 1959. 
Public Law 86-368 
AN ACT 
September 22, 1959 
To amend the Internal Revenue Coae of 1954 to provide for the Presidential 
[H. R. 8685] 
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 
68A stat. 9is. 
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, DCFTIES,OF SECRETARY.—Except"as otherwise ex-
pressly provided b^ Iaw<^ the? administration and enforcement of this 
648 
PUBLIC LAW 86-368-8EPT. 22, 1959 
[73 STAT. 
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 wjth 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 au-
thorized 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 func-
tions imposed upon, or vested in, the Department of Justice, or any 
officer thereof, by law existing on May 10,1934." 
SEC. 2. TECHNICAL AMENDMENTS. 
(a) 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 dele-
gate of such Chief Counsel," and inserting in lieu thereof "Chief 
Counsel for the Internal Revenue Service or his delegate". 
(b) Section 8023 of the Internal Revenue Code of 1954 (relating to 
additional powers of the Joint Committee to obtain data) is amended 
as follows: 
(1) 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 insert-
ing in lieu thereof "or the office of the Chief Counsel for the 
Internal Revenue Service". 
(2) 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 insert-
ing in lieu thereof ", the office of the Chief Counsel for the 
Internal Revenue Service". 
SEC. 3. EFFECTIVE DATES. 
(a) 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. 
(b) The amendments made by section 2 of this Act shall take effect 
when the Chief Counsel for the Internal Revenue Service first ap-
pointed pursuant to the amendment made by section 1 of this Act 
qualifies and takes office. 
68A Stat. 884. 
68A Stat. 928. 
73 S T A T . ] 
PUBLIC LAW 86-369-8EPT. 23, 1969 
649 
SEC. 4. SAVING PROVISIONS. 
(a) 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 Eevenue 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. 
(b) 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. 
(c) Any delegation of authority made pursuant to Reorganization 
Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 
s^ stat. 128O; 
1952, including any redelegation of authority made pursuant to any 
5 t?s 0^1332-is 
such delegation of authority, and in en'ect 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. 
Public Law 86-369 
A N A C T 
September 23, 1959 
For the relief of the State of Oklahoma. 
[H. R. 7605] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Secretary 
of the Treasury is authorized and directed to pay, out of any money 
in the Treasury not otherwise appropriated, to the State of Oklahoma, 
for the sole use of highway projects of such State, the sum of $652,-
019.71. The payment of such sum shall be in full settlement of all 
claims of the State of Oklahoma against the United States by reason 
of an agreement, made by the United States through the Works Proj-
ects Administration, under a stipulation filed on February 25, 1941, 
in the case of United States versus Phillips and others (civil action 
numbered 351 in the United States District Court for the Northern 
District of Oklahoma), for the Works Projects Administration to 
participate in certain highway projects in the Grand River Dam Res-
ervoir area undertaken by the State Highway Commission of the State 
of Oklahoma and necessitated by reason of the construction of the 
Grand River Dam. The payment provided for herein is in accordance 
with the recommendation of the Court of Claims in its decision dated 
June 3, 1959, in congressional case numbered 10-55, a congressional 
reference case resulting from H. Res. 278, Eighty-fourth Congress, 
first session: Provided, That no part of the amount appropriated in 
this Act shall be paid or delivered to or received by any agent or at-
torney on account of services rendered in connection with this claim, 
and the same shall be unlawful, any contract to the contrary, not-
withstanding. Any person violating the provisions of this Act shall 
be deemed guilty of a misdemeanor and upon conviction thereof shall 
be fined in any sum not exceeding $1,000. 
Approved September 23, 1959.