IRC Section 7803(c)

IRC Section 7803(c) grants the Secretary of the Treasury the authority to establish and oversee rules, procedures, and regulations for the Internal Revenue Service (IRS). This provision ensures the IRS can operate effectively, implement tax laws accurately, and adapt to changing circumstances by issuing guidance, managing compliance procedures, and improving administration. Essentially, it provides the legal foundation for the IRS’s regulatory and operational authority, enabling the agency to function efficiently in serving taxpayers and enforcing tax laws.