(a) The Department of the Treasury is an executive department of the United States Government at the seat of the Government.
(b) The head of the Department is the Secretary of the Treasury. The Secretary is appointed by the President, by and with the advice and consent of the Senate.
(c) The Department has a Deputy Secretary of the Treasury appointed by the President, by and with the advice and consent of the Senate. The Deputy Secretary shall carry out—
(1) duties and powers prescribed by the Secretary; and
(2) the duties and powers of the Secretary when the Secretary is absent or unable to serve or when the office of Secretary is vacant.
(d) The Department has 2 Under Secretaries, an Under Secretary for Enforcement, and 2 Deputy Under Secretaries, appointed by the President, by and with the advice and consent of the Senate. The Department also has a Fiscal Assistant Secretary appointed by the Secretary and a Treasurer of the United States appointed by the President. They shall carry out duties and powers prescribed by the Secretary. The President may designate one Under Secretary as Counselor. When appointing each Deputy Under Secretary, the President may designate the Deputy Under Secretary as an Assistant Secretary.
(e) The Department has 8 Assistant Secretaries appointed by the President, by and with the advice and consent of the Senate. The Department shall have 2 Assistant Secretaries not subject to the advice and consent of the Senate who shall be the Assistant Secretary for Public Affairs, and the Assistant Secretary for Management. The Assistant Secretaries shall carry out duties and powers prescribed by the Secretary. The Assistant Secretaries appointed under this subsection are in addition to the Assistant Secretaries appointed under subsection (d) of this section.
(f)(1) The Department has a General Counsel appointed by the President, by and with the advice and consent of the Senate. The General Counsel is the chief law officer of the Department. Without regard to those provisions of title 5 governing appointment in the competitive service, the Secretary may appoint not more than 5 Assistant General Counsels. The Secretary may designate one of the Assistant General Counsels to act as the General Counsel when the General Counsel is absent or unable to serve or when the office of General Counsel is vacant. The General Counsel and Assistant General Counsels shall carry out duties and powers prescribed by the Secretary.
(2) The President may 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. The Chief Counsel is the chief law officer for the Service and shall carry out duties and powers prescribed by the Secretary.
(g) The Department shall have a seal.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 878; Pub. L. 98–594, §1(a), Oct. 30, 1984, 98 Stat. 3129; Pub. L. 99–190, §141, Dec. 19, 1985, 99 Stat. 1324; Pub. L. 103–211, title II, §2003(a), Feb. 12, 1994, 108 Stat. 24; Pub. L. 108–177, title I, §105(d)(2), Dec. 13, 2003, 117 Stat. 2603; Pub. L. 110–49, §11(a), July 26, 2007, 121 Stat. 260; Pub. L. 110–343, div. A, title I, §101(a)(3)(B)(ii), Oct. 3, 2008, 122 Stat. 3768; Pub. L. 112–166, §2(l), Aug. 10, 2012, 126 Stat. 1286.)
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
|---|---|---|
| 301(a) | 31:1001(words before 1st comma). | R.S. §233. |
| 301(b) | 31:1001(words after 1st comma). | |
| 301(c) | 31:1004(related to Deputy Secretary). | Feb. 17, 1922, ch. 55(related to appointment and duties of Deputy and Under Secretaries), 42 Stat. 366; July 22, 1954, ch. 557, §3, 68 Stat. 496; restated May 18, 1972, Pub. L. 92–302, §1(a), 86 Stat. 148. |
| Jan. 3, 1923, ch. 22(related to appointment and duties of Deputy and Under Secretaries), 42 Stat. 1087. | ||
| Apr. 4, 1924, ch. 84(related to appointment and duties of Deputy and Under Secretaries), 43 Stat. 64. | ||
| 31:1005. | Feb. 17, 1922, ch. 55(related to vacancy in office of Secretary of the Treasury), 42 Stat. 366; restated May 18, 1972, Pub. L. 92–302, §1(a), 86 Stat. 149. | |
| Jan. 3, 1923, ch. 22(related to vacancy in office of Secretary of the Treasury), 42 Stat. 1087. | ||
| Apr. 4, 1924, ch. 84(related to vacancy in office of Secretary of the Treasury), 43 Stat. 64. | ||
| 301(d) | 31:141. | R.S. §301. |
| 31:1004(related to Under Secretaries). | ||
| 31:1005a(1st–3d sentences). | May 18, 1972, Pub. L. 92–302, §1(b), 86 Stat. 149. | |
| 5 App. | Reorg. Plan No. 3 of 1940, eff. June 30, 1940, §1(a)(7)(1st sentence), 54 Stat. 1231. | |
| 301(e) | 31:1005a(last sentence). | |
| 31:1006. | R.S. §234; July 11, 1890, ch. 667, §1(1st par. under heading "Treasury Department"), 26 Stat. 236; Mar. 3, 1917, ch. 163, §1(1st par. under heading "Treasury Department"), 39 Stat. 1083; Reorg. Plan No. 3 of 1940, eff. June 30, 1940, §1(d), 54 Stat. 1232; restated July 22, 1954, ch. 557, §4, 68 Stat. 496; July 8, 1963, Pub. L. 88–58, 77 Stat. 76; May 18, 1972, Pub. L. 92–302, §1(c), 86 Stat. 149. | |
| 31:1007. | R.S. §245. | |
| 301(f)(1) | 26:7801(b)(1), (2)(last sentence), (3). | Aug. 16, 1954, ch. 736, §7801(b), 68A Stat. 915; restated Sept. 22, 1959, Pub. L. 86–368, §1, 73 Stat. 647; Aug. 14, 1964, Pub. L. 88–426, §305(39), 78 Stat. 427; Oct. 4, 1976, Pub. L. 94–455, §1906(b)(13)(B), 90 Stat. 1834. |
| 31:1009. | May 10, 1934, ch. 277, §512(a), (c), 48 Stat. 758, 759. | |
| 301(f)(2) | 26:7801(b)(2)(1st, 2d sentences). | |
| 301(g) | 31:1010(related to seal). | R.S. §372(related to seal); May 10, 1934, ch. 277, §512(b), 48 Stat. 759. |
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