26 U.S.C. § 5553 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5553. Supervision of premises and operations

(a) Assignment of internal revenue officers.--The Secretary is authorized to assign to any premises established under the provisions of this chapter such number of internal revenue officers as may be deemed necessary.

(b) Functions of internal revenue officer.--When used in this chapter, the term “internal revenue officer assigned to the premises” means the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter.