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26 U.S.C. § 6307

Special compliance personnel program account

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6307, Special compliance personnel program account, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464108
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The Secretary shall establish an account within the Department for carrying out a program consisting of the hiring, training, and employment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under section 6306(e)(2). The program described in subsection (a) shall be subject to the following restrictions: Not later than March of each year, the Commissioner of Internal Revenue shall submit a report to the Committees on Finance and Appropriations of the Senate and the Committees on Ways and Means and Appropriations of the House of Representatives consisting of the following: For purposes of this section— The term “special compliance personnel” means individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system or an equivalent replacement system. The term “program costs” means—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.