31 CFR 18.2 - Exceptions.

Regulations last checked for updates: Apr 18, 2024

Title 31 - Money and Finance: Treasury last revised: Apr 15, 2024

View all text of Part 18 [§ 18.1 - § 18.2]

§ 18.2 - Exceptions.

(a) Section 18.1 shall not apply:

(1) When a statute which meets the requirements of 5 U.S.C. 3347(a) prescribes another means for authorizing an officer or employee to perform the functions and duties of a PAS Office in the Department temporarily in an acting capacity; and

(2) To the office of a member of the Internal Revenue Service Oversight Board.

(b) The Inspector General of the Department of the Treasury shall determine any arrangements for the temporary performance of the functions and duties of the Inspector General of the Department of the Treasury when that office is vacant.

(c) The Treasury Inspector General for Tax Administration shall determine any arrangements for the temporary performance of the functions and duties of the Treasury Inspector General for Tax Administration when that office is vacant.

authority: 5 U.S.C. 301; 31 U.S.C. 321.

source: 64 FR 62112, Nov. 16, 1999, unless otherwise noted.

cite as: 31 CFR 18.2