appropriate high-level Treasury official
Defined in 1 place of the United States Code.
The term “appropriate high-level Treasury official” means the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.
Source
- 1996–present26 U.S.C. § 7611Internal Revenue Code · Restrictions on church tax inquiries and examinations · for purposes of this section