26 U.S.C. § 7801 — Authority of Department of the Treasury

(a) Powers and duties of Secretary: (1) In general: Unless a law specifically says otherwise, the Secretary of the Treasury runs and enforces this entire tax title, directly or through people the Secretary supervises. (2) Administration and enforcement of certain provisions by the Attorney General: (A) In general — For chapter 53 (the firearms and explosives tax rules) and the parts of chapters 61 through 80 that relate to enforcing chapter 53, the Attorney General runs and enforces those rules instead. In those provisions, "Secretary" or "Secretary of the Treasury" actually means the Attorney General, and "internal revenue officer" means a Bureau of Alcohol, Tobacco, Firearms, and Explosives officer the Attorney General designates. (B) Use of existing rulings and interpretations — The Homeland Security Act of 2002 did not cancel or change the ATF's rulings and interpretations of these chapter 53 provisions that were already in effect. The Attorney General must work with the Secretary to keep these rules applied consistently. (b) This subsection was repealed in 1982. (c) Functions of Department of Justice unaffected: Nothing in this section, or in section 301(f) of Title 31, changes any duty, power, or function the Department of Justice or its officers already had under the law as it existed on May 10, 1934.