### Question
How does DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE define appropriate high-level Treasury official?


### Answer
Under *26 U.S.C. § 7611*, **appropriate high-level Treasury official** is defined as:

> the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region

#### Citation:
  - *26 U.S.C. § 7611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

