Appointment and supervision
(a) The Director is authorized to employ such number of persons as the Director deems proper for the administration and enforcement of the internal revenue laws, and the Director shall issue all necessary directions, instructions, orders and rules applicable to such persons.
Bonds of employees
(b) Whenever the Director deems it proper, he may require any such officer or employee to furnish such bond, or he may purchase such blanket or schedule bonds, as the Director deems appropriate. The premium of any such bond or bonds may, in the discretion of the Director, be paid from the appropriation for the collection of internal revenue taxes.
Delinquent internal revenue officers and employees
(c) If any officer or employee of the Bureau of Internal Revenue acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Director shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officers or employee and assessed upon the date of such notice and demand, and the provisions of chapter 27 of this title and all other provisions of law relating to the collection of assessed taxes shall be applicable in respect of such amount.