Page:United States Statutes at Large Volume 53 Part 1.djvu/495

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TABLE OF CONTENTS CHAPTER 43-INTERNAL REVENUE AGENTS Sec. 4000. Appointment. Sec. 4001 . Assignment to duty. Sec. 4002 . Post of duty. Sec. 4003 . Powers and duties. CHAPTER 43-INTERNAL REVENUE AGENTS SEC. 4000. APPOINTMENT. The Commissioner may, whenever in his judgment the necessities of the service so require, employ competent agents, who shall be known and designated as internal revenue agents, and, except as provided for in this title, no general or special agent or inspector of the Treasury Department in connection with internal revenue, by whatever designation he may be known, shall be appointed, commis- sioned, or employed. SEC. 4001. ASSIGNMENT TO DUTY. The Commissioner may, at his discretion, assign any agent whose employment is authorized by the preceding section to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary. SEC. 4002. POST OF DUTY. (a) IN GENERAL. - For authority of Commissioner to determine and designate the posts of duty of employees of the internal revenue service engaged in field work or traveling, see section 4040. (b) DrrT IN WASHINGTON.- For authority of Commissioner to assign internal-revenue agents to duty in Washington, see section 3901 (b). SEC 4003. POWERS AND DUTIES. (a) ENTRY OF PREMISES FOR EXAMINATION OF TAXABLE OBJECTS.- The agents whose employment is authorized by this chapter shall have all the powers of entry and examination conferred upon any officer of internal revenue by section 3601 and sections 2828, 2839, and 2857, and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforce- ment thereof, shall be applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections. (b) REPoRT OF DELINQUENCY OR MALFEASANCE OF OFFICERS OR AGENTS. -It shall be the duty of every internal revenue agent to report to the Commissioner in writing any neglect of duty, incom- petency, delinquency, or malfeasance in office of any internal revenue officer or agent of which he may obtain knowledge, with a statement of all the facts in each case, and any evidence sustaining the same. (c) ENFORCEMENT OF LAW AND REGULATIONS. - For provisions requiring internal-revenue agents to see that all laws and regulations relating to the collection of internal-revenue taxes are complied with, see section 3654 (c). 98907--39-PT . --- 32 489