Page:United States Statutes at Large Volume 73.djvu/686

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PUBLIC LAW 86-368-8EPT. 22, 1959

[73 S T A T.

title shall be performed by or under the supervision of the Secretary of the Treasury. " (b) OFFICE OF GENERAL COUNSEL FOR THE DEPARTMENT.— "(1) GENERAL COUNSEL.—There shall be in the Department of

the Treasury the office of General Counsel for the Department of the Treasury. The General Counsel shall be appointed by the President, by and wjth the advice and consent of the Senate. The General Counsel shall be the chief law officer of the Department and shall perform such duties as may be prescribed by the Secretary. " (2) ASSISTANT GENERAL COUNSELS.—The President

is

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thorized to 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 and shall receive basic compensation at the annual rate of $19,000. The Chief Counsel shall be the chief law officer for the Internal Revenue Service and shall perform such duties as may be prescribed by the Secretary. The Secretary may appoint, without regard to the provisions of the civil service laws, andfixthe duties of not to exceed five other assistant General Counsels. "(3) ATTORNEYS.—The Secretary may appoint and fix the duties of such other attorneys as he may deem necessary. " (c) FUNCTIONS OF DEPARTMENT OF JUSTICE UNAFFECTED,—Nothing

in this section shall be considered to affect the duties, powers, or functions imposed upon, or vested in, the Department of Justice, or any officer thereof, by law existing on May 10, 1934." SEC. 2. TECHNICAL AMENDMENTS. 68A Stat. 884.

68A Stat. 928.

(a) Section 7452 of the Internal Revenue Code of 1954 (relating to representation of parties before the Tax Court) is amended by striking out "Assistant General Counsel of the Treasury Department serving as Chief Counsel of the Internal Revenue Service, or the delegate of such Chief Counsel," and inserting in lieu thereof "Chief Counsel for the Internal Revenue Service or his delegate". (b) Section 8023 of the Internal Revenue Code of 1954 (relating to additional powers of the Joint Committee to obtain data) is amended as follows: (1) By striking out "(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)" in subsection (a) thereof and inserting in lieu thereof "or the office of the Chief Counsel for the Internal Revenue Service". (2) By striking o u t " (including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)" in subsection (b) thereof and inserting in lieu thereof ", the office of the Chief Counsel for the Internal Revenue Service". SEC. 3. EFFECTIVE DATES.

(a) Except as otherwise provided in this Act, the amendments made by this Act shall take effect on the date of the enactment of this Act. (b) The amendments made by section 2 of this Act shall take effect when the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act qualifies and takes office.

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