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7 U.S.C. § 3121 — Responsibilities of Secretary and Depart-

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7 U.S.C. § 3121 — Responsibilities of Secretary and Depart-

§ 3121. Responsibilities of Secretary and Depart- ment of Agriculture The Department of Agriculture is designated as the lead agency of the Federal Government for agricultural research (except with respect to the biomedical aspects of human nutrition con- cerned with diagnosis or treatment of disease), extension, and teaching in the food and agricul- tural sciences, and the Secretary, in carrying out the Secretary’s responsibilities, shall— (1) establish jointly with the Secretary of Health and Human Services procedures for co- ordination with respect to nutrition research in areas of mutual interest; (2) keep informed of developments in, and the Nation’s need for, research, extension, teaching, and manpower development in the food and agricultural sciences and represent such need in deliberations within the Depart- ment of Agriculture, elsewhere within the ex- ecutive branch of the United States Govern- ment, and with the several States and their designated land-grant colleges and univer- sities, other colleges and universities, agricul- tural and related industries, and other inter- ested institutions and groups; (3) coordinate all agricultural research, ex- tension, and teaching activity conducted or fi- nanced by the Department of Agriculture and, to the maximum extent practicable, by other agencies of the executive branch of the United States Government; (4) take the initiative in establishing coordi- nation of State-Federal cooperative agricul- tural research, extension, and teaching pro- grams, funded in whole or in part by the De- partment of Agriculture in each State, through the administrative heads of land- grant colleges and universities and the State directors of agricultural experiment stations and cooperative extension services

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Page 1561 TITLE 7—AGRICULTURE § 3121 (e) Appropriations for research work in the Department of Agriculture shall be available for accomplishing such purposes by contract through the means provided in subsection (a) of this section. (June 29, 1935, ch. 338, title I, § 10, as added Aug. 14, 1946, ch. 966, title I, § 101(2), 60 Stat. 1085; amended July 28, 1954, ch. 591, 68 Stat. 574.) Editorial Notes REFERENCES IN TEXT This title, referred to in subsecs. (a) and (b), means title I of act June 29, 1935, ch. 338, 49 Stat. 436. For com- plete classification of this Act to the Code, see Short Title of 1935 Amendment note set out under section 3101 of this title and Tables. Section 5 of the Act of June 20, 1874, as amended (31 U.S.C. 713), referred to in subsec. (a), was repealed by act July 6, 1949, ch. 299, § 3, 63 Stat. 407. Section 427b of this title, referred to in subsec. (c), was repealed by act Aug. 11, 1955, ch. 790, § 2, 69 Stat. 674. Section 427c of this title, referred to in subsec. (d), was repealed by act Aug. 11, 1955, ch. 790, § 2, 69 Stat. 674. CODIFICATION Section was formerly classified to section 427i of this title prior to editorial reclassification and renumbering as this section. Section was enacted as part of act June 29, 1935, ch. 338, popularly known as the ‘‘Agricultural Research Act’’ and also as the ‘‘Bankhead-Jones Act’’, and not as part of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 which comprises this chapter. In subsec. (a), ‘‘section 6101 of title 41’’ substituted for ‘‘section 3709, Revised Statutes’’ on authority of Pub. L. 111–350, § 6(c), Jan. 4, 2011, 124 Stat. 3854, which Act enacted Title 41, Public Contracts. In subsec. (a), ‘‘section 3324(a) and (b) of title 31’’ sub- stituted for ‘‘section 3648, Revised Statutes [31 U.S.C. 529]’’ on authority of Pub. L. 97–258, § 4(b), Sept. 13, 1982, 96 Stat. 1067, the first section of which enacted Title 31, Money and Finance. AMENDMENTS 1954—Subsec. (e). Act July 23, 1954, added subsec. (e). Executive Documents TRANSFER OF FUNCTIONS Functions of all officers, agencies, and employees of Department of Agriculture transferred, with certain ex- ceptions, to Secretary of Agriculture by 1953 Reorg. Plan No. 2, § 1, eff. June 4, 1953, 18 F.R. 3219, 67 Stat. 633, set out as a note under section 2201 of this title. SUBCHAPTER II—COORDINATION AND PLANNING OF AGRICULTURAL RE- SEARCH, EXTENSION, AND TEACHING § 3121. Responsibilities of Secretary and Depart- ment of Agriculture The Department of Agriculture is designated as the lead agency of the Federal Government for agricultural research (except with respect to the biomedical aspects of human nutrition con- cerned with diagnosis or treatment of disease), extension, and teaching in the food and agricul- tural sciences, and the Secretary, in carrying out the Secretary’s responsibilities, shall— (1) establish jointly with the Secretary of Health and Human Services procedures for co- ordination with respect to nutrition research in areas of mutual interest; (2) keep informed of developments in, and the Nation’s need for, research, extension, teaching, and manpower development in the food and agricultural sciences and represent such need in deliberations within the Depart- ment of Agriculture, elsewhere within the ex- ecutive branch of the United States Govern- ment, and with the several States and their designated land-grant colleges and univer- sities, other colleges and universities, agricul- tural and related industries, and other inter- ested institutions and groups; (3) coordinate all agricultural research, ex- tension, and teaching activity conducted or fi- nanced by the Department of Agriculture and, to the maximum extent practicable, by other agencies of the executive branch of the United States Government; (4) take the initiative in establishing coordi- nation of State-Federal cooperative agricul- tural research, extension, and teaching pro- grams, funded in whole or in part by the De- partment of Agriculture in each State, through the administrative heads of land- grant colleges and universities and the State directors of agricultural experiment stations and cooperative extension services, and other appropriate program administrators; (5) consult the Advisory Board and appro- priate advisory committees of the Department of Agriculture in the formulation of basic poli- cies, goals, strategies, and priorities for pro- grams of agricultural research, extension, and teaching; (6) report (as a part of the Department of Ag- riculture’s annual budget submissions) to the House Committee on Agriculture, the House Committee on Appropriations, the Senate Committee on Agriculture, Nutrition, and Forestry, and the Senate Committee on Ap- propriations actions taken or proposed to sup- port the recommendations of the Advisory Board; (7) establish appropriate review procedures to assure that agricultural research projects are timely and properly reported and pub- lished and that there is no unnecessary dupli- cation of effort or overlapping between agri- cultural research units; (8) establish Federal or cooperative multi- disciplinary research teams on major agricul- tural research problems with clearly defined leadership, budget responsibility, and research programs; (9) in order to promote the coordination of agricultural research of the Department of Ag- riculture, conduct a continuing inventory of ongoing and completed research projects being conducted within or funded by the Depart- ment; (10) coordinate all agricultural research, ex- tension, and teaching activities conducted or financed by the Department of Agriculture with the periodic renewable resource assess- ment and program provided for in sections 1601 and 1602 of title 16 and the appraisal and pro- gram provided for in sections 2004 and 2005 of title 16; (11) coordinate the efforts of States, State cooperative institutions, State extension serv- Page 1562 TITLE 7—AGRICULTURE § 3121 ices, the Advisory Board, and other appro- priate institutions in assessing the current status of, and developing a plan for, the effec- tive transfer of new technologies, including biotechnology, to the farming community, with particular emphasis on addressing the unique problems of small- and medium-sized farms in gaining information about those technologies; and (12) establish appropriate controls with re- spect to the development and use of the appli- cation of biotechnology to agriculture. (Pub. L. 95–113, title XIV, § 1405, Sept. 29, 1977, 91 Stat. 985; Pub. L. 97–98, title XIV, § 1405, Dec. 22, 1981, 95 Stat. 1298; Pub. L. 99–198, title XIV, § 1404, Dec. 23, 1985, 99 Stat. 1544; Pub. L. 101–624, title XVI, § 1605(b)(3), Nov. 28, 1990, 104 Stat. 3714; Pub. L. 104–127, title VIII, §§ 852(b)(1), 853(b)(2), Apr. 4, 1996, 110 Stat. 1171, 1172.) Editorial Notes AMENDMENTS 1996—Par. (5). Pub. L. 104–127, § 852(b)(1)(A), sub- stituted ‘‘Advisory Board’’ for ‘‘Joint Council, Advisory Board,’’. Par. (11). Pub. L. 104–127, § 852(b)(1)(B), struck out ‘‘the Joint Council,’’ before ‘‘the Advisory Board’’. Par. (12). Pub. L. 104–127, § 853(b)(2), struck out ‘‘, after coordination with the Technology Board,’’ after ‘‘establish’’. 1990—Par. (12). Pub. L. 101–624 inserted ‘‘, after co- ordination with the Technology Board,’’ after ‘‘estab- lish’’. 1985—Pars. (11), (12). Pub. L. 99–198 added pars. (11) and (12) and struck out former par. (11) which required the Secretary to ‘‘take the initiative in overcoming barriers to long-range planning by developing, in con- junction with the States, State cooperative institu- tions, the Joint Council, the Advisory Board, and other appropriate institutions, a long-term needs assessment for food, fiber, and forest products, and by determining the research requirements necessary to meet the iden- tified needs.’’ 1981—Par. (1). Pub. L. 97–98, § 1405(1), substituted ‘‘Secretary of Health and Human Services’’ for ‘‘Sec- retary of Health, Education, and Welfare’’. Par. (5). Pub. L. 97–98, § 1405(2), substituted ‘‘and ap- propriate advisory’’ for ‘‘and other appropriate advi- sory’’. Par. (6). Pub. L. 97–98, § 1405(3), inserted ‘‘or pro- posed’’. Pars. (10), (11). Pub. L. 97–98, § 1405(4)–(6), added pars. (10) and (11). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–98 effective Dec. 22, 1981, see section 1801 of Pub. L. 97–98, set out as an Effective Date note under section 4301 of this title. EFFECTIVE DATE Section effective Oct. 1, 1977, see section 1901 of Pub. L. 95–113, set out as an Effective Date of 1977 Amend- ment note under section 1307 of this title. Executive Documents EX. ORD. NO. 13874. MODERNIZING THE REGULATORY FRAMEWORK FOR AGRICULTURAL BIOTECHNOLOGY PROD- UCTS Ex. Ord. No. 13874, June 11, 2019, 84 F.R. 27899, pro- vided: By the authority vested in me as President by the Constitution and the laws of the United States of America, and in order to conduct Federal oversight of agricultural biotechnology products that is science- based, timely, efficient, and transparent, it is hereby ordered as follows: SECTION 1. Purpose. Recent advances in biotechnology have the potential to revolutionize agriculture and thereby enhance rural prosperity and improve the qual- ity of American lives. Biotechnology can help the Na- tion meet its food production needs, raise the produc- tivity of the American farmer, improve crop and ani- mal characteristics, increase the nutritional value of crop and animal products, and enhance food safety. In order to realize these potential benefits, however, the United States must employ a science-based regulatory system that evaluates products based on human health and safety and potential benefits and risks to the envi- ronment. Such a system must both foster public con- fidence in biotechnology and avoid undue regulatory burdens. The September 2016 National Strategy for Modern- izing the Regulatory System for Biotechnology Prod- ucts (National Strategy) and the January 2017 Update to the Coordinated Framework for the Regulation of Biotechnology (Coordinated Framework) were impor- tant steps in clarifying Federal regulatory roles and re- sponsibilities with respect to agricultural bio- technology. The Agriculture and Rural Prosperity Task Force established in April 2017 recommended additional steps to further modernize the regulatory framework for agricultural biotechnology products so as to facili- tate innovation, ensure coordination across regulatory agencies, and safely enable billions of people across America and the world to reap the benefits of such products. The directives below are intended to imple- ment those recommendations. SEC. 2. Definition. For the purposes of this order, the term ‘‘product of agricultural biotechnology’’ refers to a plant or animal, or a product of such a plant or ani- mal, developed through genetic engineering or through the targeted in vivo or in vitro manipulation of genetic information, with the exception of plants or animals, or the products thereof, developed for non-agricultural purposes, such as to produce pharmaceutical or indus- trial compounds. SEC. 3. Policy. It is the policy of the Federal Govern- ment to protect public health and the environment by adopting regulatory approaches for the products of ag- ricultural biotechnology that are proportionate re- sponses to the risks such products pose, and that avoid arbitrary or unjustifiable distinctions across like prod- ucts developed through different technologies. Any reg- ulatory regime for products of agricultural bio- technology should ensure public confidence in the over- sight of such products and also promote future innova- tion and competitiveness. To support these goals, the Federal Government shall: (a) base regulatory decisions on scientific and tech- nical evidence, and take into account, as appropriate and consistent with applicable law, economic factors; (b) review regulatory applications for products of ag- ricultural biotechnology in a timely and efficient man- ner; (c) ensure the transparency, predictability, and con- sistency of the regulation of products of agricultural biotechnology, to the extent permitted by law; (d) as appropriate and consistent with applicable law, develop regulations and guidance through processes that provide fair notice to the public and allow for its participation; (e) make regulatory determinations based on risks associated with the product and its intended end use; and (f) promote trade in products of agricultural bio- technology by urging trading partners to adopt science- and risk-based regulatory approaches. SEC. 4. Regulatory Streamlining. The Secretary of Agri- culture (Secretary), the Administrator of the Environ- mental Protection Agency (Administrator), and the Commissioner of Food and Drugs (Commissioner), to the extent consistent with law and the principles set forth in section 3 of this order, shall: Page 1563 TITLE 7—AGRICULTURE § 3123 (a) within 180 days of the date of this order [June 11, 2019], identify relevant regulations and guidance docu- ments within their respective jurisdictions that can be streamlined to ensure that products of agricultural bio- technology are regulated in accordance with the policy set forth in section 3 of this order and take the steps appropriate and necessary to accomplish such stream- lining; and (b) use existing statutory authority, as appropriate, to exempt low-risk products of agricultural bio- technology from undue regulation. SEC. 5. Unified Biotechnology Web-based Platform. To ensure that innovators can easily navigate the regu- latory system for products of agricultural bio- technology, the Department of Agriculture, the Envi- ronmental Protection Agency, and the Food and Drug Administration (collectively, the ‘‘agencies’’) shall, within 180 days of the date of this order, work together to design a plan to establish a web-based platform that contains and provides links to relevant United States Government regulatory information. This web-based platform shall allow developers of products of agricul- tural biotechnology to submit inquiries about a par- ticular product and promptly receive from the agencies a single, coordinated response that provides, to the ex- tent practicable, information and, when appropriate, informal guidance regarding the process that the devel- opers must follow for Federal regulatory review. The web-based platform shall be funded by the Department of Agriculture, with the other agencies providing sup- port, to the extent consistent with applicable law and within existing appropriations, through appropriate interagency agreements, including agreements under the Economy Act [act June 30, 1932, ch. 314, part II, 47 Stat. 399, see 31 U.S.C. 1535]. SEC. 6. Review of Current Authorities, Regulations, and Guidance. (a) Each of the agencies shall, as appropriate, conduct a review of its regulations and guidance that may apply to genome-edited-specialty-crop-plant prod- ucts designed to have significant health, agricultural, or environmental benefits, in particular those that are likely to benefit rural communities significantly. Based on the findings of its review, each of the agencies shall take steps to update its regulations and guidance, as necessary and appropriate, to remove undue barriers that impede small, private United States developers, the United States Government, and academic institu- tions from bringing innovative and safe genome-edited- specialty-crop-plant products to the marketplace. (b) Every 90 days after the date of this order, for a pe- riod of 2 years, each of the agencies shall provide an up- date regarding its progress in implementing section 6 of this order to the Director of the Office of Manage- ment and Budget, the Director of the Office of Science and Technology Policy, the Assistant to the President for Economic Policy, and the Assistant to the Presi- dent for Domestic Policy. SEC. 7. Domestic Engagement Strategy. (a) Within 180 days of the date of this order, the Secretary, in coordi- nation with the Administrator, the Commissioner, and any other Administration officials that the Secretary deems appropriate, shall develop an action plan to fa- cilitate engagement with consumers in order to build public confidence in, and acceptance of, the use of safe biotechnology in agriculture and the food system. (b) In developing the plan described in subsection (a) of this section, the following shall be considered: sup- porting research and education on effective science communication; developing educational materials that integrate agricultural biotechnology into science edu- cation; creating consumer-facing web content; and de- veloping other outreach materials that clearly commu- nicate the demonstrated benefits of agricultural bio- technology, the safety record of the regulatory system, and how biotechnology can address agricultural chal- lenges. The strategy shall take into account the ongo- ing work of the Agricultural Biotechnology Education and Outreach Initiative, which calls on the Food and Drug Administration to work with the Department of Agriculture to conduct public education and outreach on agricultural biotechnology and food and animal-feed ingredients derived from such technology. The Sec- retary shall coordinate with State leaders in the fields of public health and agriculture as part of this strat- egy. SEC. 8. International Outreach. Within 120 days of the date of this order, the Secretary and the Secretary of State (collectively, the ‘‘Secretaries’’), in consultation with the United States Trade Representative, the Ad- ministrator, the Commissioner, and any other Adminis- tration officials that the Secretaries deem appropriate, shall develop an international communications and outreach strategy to facilitate engagement abroad with policymakers, consumers, industry, and other stake- holders. The goal of the strategy shall be to increase international acceptance of products of agricultural biotechnology in order to open and maintain markets for United States agricultural exports abroad. SEC. 9. International Trade Strategy. Within 120 days of the date of this order, the United States Trade Rep- resentative, in consultation with the Secretaries and the Trade Policy Staff Committee, shall develop an international strategy to remove unjustified trade bar- riers and expand markets for products of agricultural biotechnology. SEC. 10. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect: (i) the authority granted by law to an executive de- partment, agency, or the head thereof; or (ii) the functions of the Director of the Office of Man- agement and Budget relating to budgetary, administra- tive, or legislative proposals. (b) This order shall be implemented consistent with applicable law and subject to the availability of appro- priations. (c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforce- able at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. DONALD J. TRUMP. § 3122. Repealed. Pub. L. 104–127, title VIII, § 852(a), Apr. 4, 1996, 110 Stat. 1171 Section, Pub. L. 95–113, title XIV, § 1407, Sept. 29, 1977, 91 Stat. 986; Pub. L. 97–98, title XIV, § 1407, Dec. 22, 1981, 95 Stat. 1299; Pub. L. 99–198, title XIV, § 1405, Dec. 23, 1985, 99 Stat. 1545; Pub. L. 101–624, title XVI, § 1604(a), Nov. 28, 1990, 104 Stat. 3706; Pub. L. 102–237, title IV, §§ 402(1), 407(1), Dec. 13, 1991, 105 Stat. 1863, 1864; Pub. L. 104–66, title I, § 1012(d), (e), Dec. 21, 1995, 109 Stat. 712, re- lated to establishment of Joint Council on Food and Agricultural Sciences. § 3123. National Agricultural Research, Exten- sion, Education, and Economics Advisory Board (a) Establishment The Secretary shall establish within the De- partment of Agriculture a board to be known as the ‘‘National Agricultural Research, Extension, Education, and Economics Advisory Board’’. (b) Membership (1) In general The Advisory Board shall consist of 15 mem- bers, appointed by the Secretary. (2) Selection of members The Secretary shall appoint members of the Advisory Board from nominations submitted by organizations, associations, societies, coun- cils, federations, groups, and companies fitting the criteria specified in paragraph (3). (3) Membership categories The Advisory Board shall consist of mem- bers from each of the following categories:

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 1535 — Agency agreements

**(a)** The head of an agency or major organizational unit within an agency may place an order with a major organizational unit within the same agency or another agency for goods or services if— (1) amounts are available; (2) the head of the ordering agency or unit decides the order is in the best interest of the United States Government; (3) the agency or unit to fill the order is able to provide or get by contract the ordered goods or services; and (4) the head of the agency decides ordered goods or services cannot be provided by contract as conveniently or cheaply by a commercial enterprise. **(b)** Payment shall be made promptly by check on the written request of the agency or unit filling the order. Payment may be in advance or on providing the goods or services ordered and shall be for any part of the estimated or actual cost as determined by the agency or unit filling the order. A bill submitted or a request for payment is not subject to audit or certification in advance of payment. Proper adjustment of amounts paid in advance shall be made as agreed to by the heads of the agencies or units on the basis of the actual cost of goods or services provided. **(c)** A condition or limitation applicable to amounts for procurement of an agency or unit placing an order or making a contract under this section applies to the placing of the order or the making of the contract. **(d)** An order placed or agreement made under this section obligates an appropriation of the ordering agency or unit. The amount obligated is deobligated to the extent that the agency or unit filling the order has not incurred obligations, before the end of the period of availability of the appropriation, in— (1) providing goods or services; or (2) making an authorized contract with another

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 1535 — Agency agreements

§ 1535. Agency agreements (a) The head of an agency or major organiza- tional unit within an agency may place an order with a major organizational unit within the same agency or another agency for goods or services if— (1) amounts are available; (2) the head of the ordering agency or unit decides the order is in the best interest of the United States Government; (3) the agency or unit to fill the order is able to provide or get by contract the ordered goods or services; and (4) the head of the agency decides ordered goods or services cannot be provided by con- tract as conveniently or cheaply by a commer- cial enterprise. (b) Payment shall be made promptly by check on the written request of the agency or unit fill- ing the order. Payment may be in advance or on providing the goods or services ordered and shall be for any part of the estimated or actual cost as determined by the agency or unit filling the order. A bill submitted or a request for payment is not subject to audit or certification in ad- vance of payment. Proper adjustment of amounts paid in advance shall be made as agreed to by the heads of the agencies or units on the basis of the actual cost of goods or serv- ices provided. (c) A condition or limitation applicable to amounts for procurement of an agency or unit Page 197 TITLE 31—MONEY AND FINANCE § 1535 placing an order or making a contract under this section applies to the placing of the order or the making of the contract. (d) An order placed or agreement made under this section obligates an appropriation of the or- dering agency or unit. The amount obligated is deobligated to the extent that the agency or unit filling the order has not incurred obliga- tions, before the end of the period of availability of the appr

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 713 — Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, Tobacco, Firearms, and Explosives

**(a)** Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice of the Department of the Treasury.11 So in original. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1986 ([26 U.S.C. 6406](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6406&num=0&edition=prelim)). **(b)** (1) To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 ([26 U.S.C. 6103](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103&num=0&edition=prelim))— (A) returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1986 ([26 U.S.C. 6103(b)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6103/b&num=0&edition=prelim)) shall be made available to the Comptroller General; and (B) records and property of, or used by, the Service or either Bureau, shall be made available to the Comptroller General. (2) At least once every 6 months, the Comptroller General shall designate each officer and employee of the Government Accountability Office by name and title to whom returns, return information, or records or property of the Service or either Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of th

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Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 713 — Audit of Internal Revenue Service, Tax and

§ 713. Audit of Internal Revenue Service, Tax and Trade Bureau, and Bureau of Alcohol, To- bacco, Firearms, and Explosives (a) Under regulations of the Comptroller Gen- eral, the Comptroller General shall audit the In- ternal Revenue Service and the Tax and Trade Bureau, Department of the Treasury, and the Bureau of Alcohol, Tobacco, Firearms, and Ex- plosives, Department of Justice of the Depart- ment of the Treasury.1 An audit under this sec- tion does not affect a final decision of the Sec- retary of the Treasury under section 6406 of the Internal Revenue Code of 1986 (26 U.S.C. 6406). (b)(1) To carry out this section and to the ex- tent provided by and only subject to section 6103 of the Internal Revenue Code of 1986 (26 U.S.C. 6103)— (A) returns and return information (as de- fined in section 6103(b) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(b)) shall be made available to the Comptroller General; and (B) records and property of, or used by, the Service or either Bureau, shall be made avail- able to the Comptroller General. (2) At least once every 6 months, the Comp- troller General shall designate each officer and employee of the Government Accountability Of- fice by name and title to whom returns, return information, or records or property of the Serv- ice or either Bureau that can identify a par- ticular taxpayer may be made available. Each designation or a certified copy of the designa- tion shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Sen- ate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, the Tax and Trade Bureau, Department of the

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Federal law — U.S. Code and appendices · legal_authorities

7 U.S.C. § 3121 — Responsibilities of Secretary and Department of Agriculture

The Department of Agriculture is designated as the lead agency of the Federal Government for agricultural research (except with respect to the biomedical aspects of human nutrition concerned with diagnosis or treatment of disease), extension, and teaching in the food and agricultural sciences, and the Secretary, in carrying out the Secretary’s responsibilities, shall— (1) establish jointly with the Secretary of Health and Human Services procedures for coordination with respect to nutrition research in areas of mutual interest; (2) keep informed of developments in, and the Nation’s need for, research, extension, teaching, and manpower development in the food and agricultural sciences and represent such need in deliberations within the Department of Agriculture, elsewhere within the executive branch of the United States Government, and with the several States and their designated land-grant colleges and universities, other colleges and universities, agricultural and related industries, and other interested institutions and groups; (3) coordinate all agricultural research, extension, and teaching activity conducted or financed by the Department of Agriculture and, to the maximum extent practicable, by other agencies of the executive branch of the United States Government; (4) take the initiative in establishing coordination of State-Federal cooperative agricultural research, extension, and teaching programs, funded in whole or in part by the Department of Agriculture in each State, through the administrative heads of land-grant colleges and universities and the State directors of agricultural experiment stations and cooperative extension services, and other appropriate program administrators; (5) consult the Advisory Board and appropriate advisory committees of the De

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