### Question
How does General Provisions define special compliance personnel?


### Answer
Under *26 U.S.C. § 6307*, **special compliance personnel** is defined as:

> individuals employed by the Internal Revenue Service as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system or an equivalent replacement system

#### Citation:
  - *26 U.S.C. § 6307*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter A-General Provisions**

