Page:United States Statutes at Large Volume 68A.djvu/956

 916

INTERNAL REVENUE CODE OF 1954

issue all necessary directions, instructions, orders, and rules applicable to such persons, (b) POSTS OF D U T Y OF EMPLOYEES IN F I E L D SERVICE OR T R A V E L ING.— (1) DESIGNATION OF POST OF DUTY.—The Secretary or his

delegate shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia. (2) D E T A I L OF PERSONNEL FROM FIELD SERVICE.—The Secretary

or his delegate may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Secretary or his delegate may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty. (c) BONDS OF EMPLOYEES.—Whenever the Secretary or his delegate

deems it proper, he may require any such officer or employee to furnish such bond, or he may purchase such blanket or schedule bonds, as the Secretary or his delegate deems appropriate. The premium of any such bond or bonds may, in the discretion of the Secretary or his delegate, be paid from the appropriation for expenses of the Internal Revenue Service. (d) D E L I N Q U E N T INTERNAL R E V E N U E OFFICERS AND E M P L O Y E E S. —

If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary or his delegate shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount. SEC. 7804. EFFECT OF REORGANIZATION PLANS.

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(a) APPLICATION.—The provisions of Reorganization Plan Numbered 26 of 1950 and Reorganization Plan Numbered 1 of 1952 shall be applicable to all functions vested by this title, or by any act amending this title (except as otherwise expressly provided in such amending act), in any officer, employee, or agency, of the Department of the Treasury. (b) PRESERVATION OF EXISTING R I G H T S AND R E M E D I E S. — Nothing

in Reorganization Plan Numbered 26 of 1950 or Reorganization Plan Numbered 1 of 1952 shall be considered to impair any right or remedy, including trial by jury, to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector of internal revenue, the principal officer for the internal revenue district, or the Secretary or his delegate, shall be deemed to refer to the officer whose act or acts referred to in the preceding § 7803(a)

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