Secretary of the Treasury
(11) Secretary of the Treasury and Secretary (A) Secretary of the Treasury The term “Secretary of the Treasury” means the Secretary of the Treasury, personally, and shall not include any delegate of his. (B) Secretary The term “Secretary” means the Secretary of the Treasury or his delegate.
Source
26 USC § 7701(a)(11)
Scoping language
None identified, default scope is assumed to be the parent (chapter 79) of this section.