{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6307/d/1","label":"special compliance personnel","definition":"The term “special compliance personnel” means 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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}