In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service-
1 So in original. The closing quotation marks probably should follow "Before September 30, 2013" instead of "(a)".
26 U.S.C. § 7812
EDITORIAL NOTES
REFERENCES IN TEXTThe date of the enactment of section 7812 of the Internal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116-25, which was approved July 1, 2019.The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116-25, which was approved July 1, 2019.
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.