88 STAT.]
PUBLIC LAW 93-406-SEPT. 2, 1974
951
(ii) by inserting:; before the period at the end of the last sentence thereof the following: "or as of the time the petition seeking a declaratory decision under section 7476 was filed with the Tax Court". (c) CLERICAL AMENDMENT.—The table of parts for subchapter C of chapter 76 (relating to the Tax Court) is amended by adding at the end thereof the following new item:
^"'^' P- '^49.
"PART IV. Declaratory judgments relating to qualification of certain retirement plans.". 26 (d) EFFECTIVE DATE.—The amendments made by this section shall ^^^^ u s e 7476 apply to pleadings filed more than 1 year after the date of the enactment of this Act.
PART 5—INTERNAL REVENUE SERVICE SEC. 1051. ESTABLISHMENT OF OFFICE.
(a) IN GENERAL.—Section 7802 (relating to Commissioner of Internal Revenue) is amended to read as follows: "SEC. 7802. COMMISSIONER OF INTERNAL REVENUE; ASSISTANT COMMISSIONER (EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS). " (a) CoiviiMissioNER OF INTERNAL REVENUE.—There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate, The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary. "(b)
26 USC 7802.
ASSISTANT COMMISSIONER FOR EMPLOYEE PLANS AND EXEMPT
Office of EmORGANrzATiONS.—There is established within the Internal Revenue ployee Plans and Service an office to be known as the 'Office of Employee Plans and Exempt OrganiExempt Organizations' to be under the supervision and direction of an zations. Establishment. Assistant Commissioner of Internal Revenue. As head of the Office, the Assistant Commissioner shall be responsible for carrying out such functions as the Secretary or his delegate may prescribe with respect to organizations exempt from tax under section 501(a) and with respect 26 USC 501. to plans to which part I of subchapter D of chapter 1 applies (and with I'espect to organizations designed to be exempt under such section and plans designed to be plans to which such part applies)." (b)
SALARIES.— (1) ASSISTANT COMMISSIONER.—Section 5109 of title 5, United
States Code, is amended by adding at the end thereof the ing new subsection: "(c) The position held by the employee appointed under 7802(b) of the Internal Revenue Code of 1954 is classified at and is in addition to the number of positions authorized by 5108(a) of this title." (2) CliASSIFICATION OF POSITIONS AT GS-1 6 AND 3 7.
followsection GS-18, section 5 USC 5108. Section
5108 of title 5, United States Code, is amended by adding at the end thereof the following new subsection: "(e) I n addition to the number of positions authorized by subsection (a), the Commissioner of Internal Revenue is authorized, without regard to any other provision of this section, to place a total of 20 positions in the Internal Revenue Service in GS-16 and 17.". (c) CLERICAL AMENDMENTS.—The item relating to section 7802 in the table of sections for subchapter A of chapter 80 is amended to read as follows: "Sec. 7802. Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations)." (d) EFFECTIVE DATE.-—The amendments made by this section shall
take effect on the 90th day after the date of the enactment of this Act.
26 USC 7802 note.
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