### Question
What is the definition of internal revenue officer assigned to the premises?


### Answer
The definition of **internal revenue officer assigned to the premises** is as follows in *26 U.S.C. § 5553*:

> the internal revenue officer assigned by the Secretary to duties at premises established and operated under the provisions of this chapter

#### Citation:
  - *26 U.S.C. § 5553*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter I-Miscellaneous General Provisions**

