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26 U.S.C. § 5553

Title 26 Chapter 51 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 5553. Supervision of premises and operations

  • (a) The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary.
  • (b) When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.

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