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CHAPTER 39—THE OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE

SUBCHAPTER A-THE COMMISSIONER

Sec. 3900. Appointment and salary.
Sec. 3901. Powers and duties.

SUBCHAPTER B— THE ASSISTANT TO THE COMMISSIONER

Sec. 3905. Appointment.
Sec. 3906. Duties.

SUBCHAPTER C-SPECIAL DEPUTY COMMISSIONER

Sec. 3910. Appointment.
Sec. 3911. Duties.

SUBCHAPTER D-DEPUTY COMMISSIONERS

Sec. 3915. Employment.
Sec. 3916. Duties.

SUBCHAPTER E-CHEMISTS AND MICROSCOPISTS

Sec. 3920. Appointment of analytical chemist and microscopist.
Sec. 3921. Employment of additional chemists and microscopists.

CHAPTER 39—THE OFFICE OF THE COMMIS

SIONER OF INTERNAL REVENUE

SUBCHAPTER A-THE COMMISSIONER

SEC. 3900. APPOINTMENT AND SALARY.

There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of $10,000 a year. SEC. 3901. POWERS AND DUTIES.

(a) ASSESSMENT AND COLLECTION.—The Commissioner, under the direction of the Secretary

(1) GENERAL SUPERINTENDENCE.-Shall have general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue; and

(2) REGULATIONS, FORMS, STAMPS, AND DIES.—Shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and

proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp taxes, or, in the case of percentage taxes, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require.

(3) ESTIMATE OF EXPENSE.—The Commissioner shall estimate in detail by collection districts the expense of assessing and the expense

of the collection of internal revenue. (b) DETAIL OF PERSONNEL FROM FIELD SERVICE.—

(1) IN GENERAL.—The Commissioner may order any officer or employee of the internal revenue service engaged in field work to duty with the Bureau of Internal Revenue in the District of Columbia, for such periods as the Secretary may prescribe, and to any designated post of duty outside the District of Columbia, upon the completion of such duty.

(2) REVENUE AGENTS.-Nothing in section 6 of the Act of June 22, 1906, c. 3514, 34 Stat. 449 (U. S. C., Title 5, 8 39) shall be construed to prevent the Commissioner from detailing one revenue agent for duty in his office.

SUBCHAPTER B~THE ASSISTANT TO THE

COMMISSIONER

SEC. 3905. APPOINTMENT.

There shall be in the Bureau of Internal Revenue one Assistant to the Commissioner, who shall be appointed by the President, by and with the advice and consent of the Senate. SEC. 3906. DUTIES.

The Assistant to the Commissioner shall perform such duties as may be prescribed by the Commissioner or required by law. SUBCHAPTER C-SPECIAL DEPUTY COMMISSIONER

SEC. 3910. APPOINTMENT.

There shall be in the Bureau of Internal Revenue one Special Deputy Commissioner, who shall be appointed by the President, by and with the advice and consent of the Senate. SEC. 3911. DUTIES.

The Special Deputy Commissioner shall perform such duties as may be prescribed by the Commissioner or required by law.

SUBCHAPTER D-DEPUTY COMMISSIONERS

SEC. 3915. EMPLOYMENT.

There may be employed in the Bureau of Internal Revenue five deputy commissioners. SEC. 3916. DUTIES.

(a) IN GENERAL.—The Commissioner is authorized to assign to deputy commissioners such duties as he may prescribe.

(b) TO ACT AS COMMISSIONER.— The Secretary may designate any deputy commissioner to act as Commissioner during the Commissioner's absence.

SUBCHAPTER E-CHEMISTS AND MICROSCOPISTS

SEC. 3920. APPOINTMENT OF ANALYTICAL CHEMIST AND MICRO

SCOPIST. There shall be in the office of the Commissioner an analytical chemist and a microscopist, who shall each be appointed by the Secretary SEC. 3921. EMPLOYMENT OF ADDITIONAL CHEMISTS AND MICRO

SCOPISTS. The Commissioner may, whenever in his judgment the necessities of the service so require, employ chemists and microscopists.

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CHAPTER 40—THE OFFICES OF GENERAL COUNSEL FOR THE DEPART

MENT OF THE TREASURY AND ASSISTANT GENERAL COUNSEL FOR

THE BUREAU OF INTERNAL REVENUE. Sec. 3930. General Counsel-Appointment, Salary, and Duties. Sec. 3931. Assistant General Counsel-Appointment, Salaries, and Duties. Sec. 3932. Functions of Department of Justice Unaffected. CHAPTER 40—THE OFFICES OF GENERAL COUNSEL

FOR THE DEPARTMENT OF THE TREASURY AND ASSISTANT GENERAL COUNSEL FOR THE BUREAU OF INTERNAL REVENUE

SEC. 3930. GENERAL COUNSEL-APPOINTMENT, SALARY, AND DUTIES.

(a) There shall be in the Department of the Treasury the office of General Counsel for the Department of the Treasury (hereinafter in this chapter referred to as the "General Counsel”). The General Counsel shall be appointed by the President, by and with the advice and consent of the Senate, and shall receive compensation at the rate of $10,000 per annum. The General Counsel shall be the chief law officer of the Department, and shall perform such duties in respect of the legal activities thereof as may be prescribed by the Secretary or required by law.

(b) The General Counsel shall have such powers, duties, and functions as were formerly vested in and exercised by the offices of General Counsel for the Bureau of Internal Revenue, Assistant General Counsel for the Bureau of Internal Revenue, Solicitor of the Treasury, and Assistant Solicitor of the Treasury. SEC. 3931. ASSISTANT GENERAL COUNSEL-APPOINTMENT, SALARIES,

AND DUTIES. (a) The President is authorized to appoint, by and with the advice and consent of the Senate, an Assistant General Counsel for the Bureau of Internal Revenue and to fix his compensation at a rate not in excess of $10,000 per annum. The Secretary may appoint and fix the duties of such other Assistant General Counsel (not to exceed five) and such other officers and employees as he may deem necessary to assist the General Counsel in the performance of his duties.

(b) The Secretary may designate one of the Assistant General Counsel to act as the General Counsel during the absence of the General Counsel. The General Counsel, with the approval of the Secretary, is authorized to delegate to any Assistant General Counsel any authority, duty, or function which the General Counsel is authorized or required to exercise or perform.

(c) The Assistant General Counsel appointed by the Secretary may be appointed and compensated without regard to the provisions of the Classification Act of 1923, as amended, and the Civil Service laws and shall receive compensation at such rate (not in excess of $10,000 per annum) as may be fixed by the Secretary. SEC. 3932. FUNCTIONS OF DEPARTMENT OF JUSTICE UNAFFECTED.

Nothing in this chapter shall be construed 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.

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CHAPTER 41-COLLECTORS OF INTERNAL REVENUE

SUBCHAPTER A-APPOINTMENT, COMPENSATION, AND BOND

Sec. 3940. Number.
Sec. 3941. Appointment.
Sec. 3942. Suspension.
Sec. 3943. Bonds.
Sec. 3944. Salaries and office expenses allowed.
Sec. 3945. Payment of advertising, stationery, and postage expenses.

SUBCHAPTER B-ACCOUNTS, RECORDS, AND REPORTS

Sec. 3950. Charges and credits.
Sec. 3951. Quarterly revenue account.
Sec. 3952. Monthly collection statement.
Sec. 3953. Monthly account of goods in bond.
Sec. 3954. Other accounts.
Sec. 3955. Reports concerning misconduct of officers and agents.

SUBCHAPTER — POWERS AND DUTIES

Sec. 3960. Superintendence of exports and drawbacks.
Sec. 3961. Collection,
Sec. 3962. Completion of collections.
Sec. 3963. Stamp supply.
Sec. 3964. Information and returns.
Sec. 3965. Administration of oaths and taking of testimony.
Sec. 3966. Tobacco, snuff, cigars, and cigarettes.
Sec. 3967. Prohibition upon discharge of another collector's duties.

SUBCHAPTER D-COVERING OF COLLECTIONS INTO THE TREASURY

Sec. 3970. Depositories for collections.
Sec. 3971. Deposit of collections.

SUBCHAPTER E-DISTRAINT AGAINST DELINQUENT COLLECTOR

Sec. 3975. Warrant of distress.
Sec. 3976. Sale of personal property.
Sec. 3977. Sale of real property.
Sec. 3978. Disposition of proceeds of sale.

CHAPTER 41-COLLECTORS OF INTERNAL

REVENUE

SUBCHAPTER A-APPOINTMENT, COMPENSATION,

AND BOND SEC. 3940. NUMBER.

The whole number of collectors of internal revenue shall not exceed sixty-five. SEC. 3941. APPOINTMENT.

(a) IN GENERAL.—The President, by and with the advice and consent of the Senate, shall appoint for each collection district a collector, who shall be a resident of the same.

(b) CONSOLIDATION OF COLLECTION DISTRICTS.—When two or more collection districts are united by the President, he may designate from among the existing officers of such districts one collector for the

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