{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7611/h/7","label":"appropriate high-level Treasury official","definition":"The term “appropriate high-level Treasury official” means 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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}