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U.S. Code as of:
01/19/04
Section 301. Department of the Treasury
(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, 2 Deputy Under Secretaries, and a Treasurer of the
United States, 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. 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
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.
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