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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 5 U.S.C. § 402 Establishment and purpose of Offices of Inspector General us united_states_code code_section 5 GOVERNMENT ORGANIZATION AND EMPLOYEES 4 INSPECTORS GENERAL 402 5 U.S.C. § 402 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc05@119-100.zip /us/usc/t5/s402 data/legal/raw/us/code/title-05/usc05.xml bfaf66a02d97259df825fc95b5dcb9dcccc3497e7da5cde0fd56c6745b3fa140 719fdb18e7085aede50e1e97c1c129fa6058e2c5c12b3d77a9b9044b1769e540 3af0fcef25fb3a64cd56915fa201d04540de89d31e6ef42dc21f0bb852b65fd4 2026-07-04 official
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5 U.S.C. § 402 - Establishment and purpose of Offices of Inspector General

Text

(a) Establishment.— (1) In general.— Subject to paragraph (2), in each of the establishments listed in section 401(1) of this title, there is established an Office of Inspector General.

(2) Department of the treasury.— In the establishment of the Department of the Treasury, there is established—

(A) an Office of Inspector General of the Department of the Treasury; and

(B) an Office of Treasury Inspector General for Tax Administration.

(b) Purpose.— The offices established under subsection (a) are established in order to create independent and objective units—

(1) to conduct and supervise audits and investigations relating to the programs and operations of the establishments listed in section 401(1) of this title;

(2) to provide leadership and coordination and recommend policies for activities designed—

(A) to promote economy, efficiency, and effectiveness in the administration of those programs and operations; and

(B) to prevent and detect fraud and abuse in those programs and operations; and

(3) to provide a means for keeping the head of the establishments and Congress fully and currently informed about problems and deficiencies relating to the administration of those programs and operations and the necessity for and progress of corrective action.

(Pub. L. 117286, § 3(b), Dec. 27, 2022, 136 Stat. 4208.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 4025 U.S.C. App. (IGA § 2)Pub. L. 95452, § 2, Oct. 12, 1978, 92 Stat. 1101; Pub. L. 9688, title V, § 508(n)(1), Oct. 17, 1979, 93 Stat. 694; Pub. L. 97113, title VII, § 705(a)(1), Dec. 29, 1981, 95 Stat. 1544; Pub. L. 97252, title XI, § 1117(a)(1), Sept. 8, 1982, 96 Stat. 750; Pub. L. 9993, title I, § 150(a)(1), Aug. 16, 1985, 99 Stat. 427; Pub. L. 99399, title IV, § 412(a)(1), Aug. 27, 1986, 100 Stat. 867; Pub. L. 100504, title I, § 102(a), (b), Oct. 18, 1988, 102 Stat. 2515; Pub. L. 100527, § 13(h)(1), Oct. 25, 1988, 102 Stat. 2643; Pub. L. 105206, title I, § 1103(a), July 22, 1998, 112 Stat. 705; Pub. L. 110409, § 7(d)(1)(A), Oct. 14, 2008, 122 Stat. 4313.