appropriate official
Defined in 1 place of the United States Code.
For purposes of this section, the term "appropriate official" means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.
Source
- 2017–present26 U.S.C. § 6050XInternal Revenue Code · Information with respect to certain fines, penalties, and other amounts · for purposes of this section