or his delegate

(A)The term “or his delegate”— (i)when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context; and (ii)when used with reference to any other official of the United States, shall be similarly construed.


26 USC § 7701(a)(12)(A)

Scoping language

When used in this title
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