applicable person
Defined in 1 place of the United States Code.
For purposes of this section, the term "applicable person" means—
Source
- 1998–present26 U.S.C. § 7217Internal Revenue Code · Prohibition on executive branch influence over taxpayer audits and other investigations · for purposes of this section
For purposes of this section, the term “applicable person” means—
(1) the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and
(2) any individual (other than the Attorney General of the United States) serving in a position specified in section 5312 of title 5, United States Code.
Source
- 201326 U.S.C. § 7217Internal Revenue Code · Prohibition on executive branch influence over taxpayer audits and other investigations · for purposes of this section