44 U.S.C. § 1709

APPLICATION WITH INTERNAL REVENUE LAWS.

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“No provision of this title shall apply to the Department of the Treasury or the Internal Revenue Service to the extent that such provision—“(1) involves the administration of the internal revenue laws; or“(2) conflicts with any provision of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206, see Tables for classification] or the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.].