information technology

(5) Scope of authority (A) Information technology For purposes of this subsection, the term “information technology” has the meaning given such term by section 11101 of title 40 , United States Code. (B) Internal Revenue Service Any reference in this subsection to the Internal Revenue Service includes a reference to all components of the Internal Revenue Service, including— (i) the Office of the Taxpayer Advocate, (ii) the Criminal Investigation Division of the Internal Revenue Service, and (iii) except as otherwise provided by the Secretary with respect to information technology related to matters described in subsection (b)(3)(B), the Office of the Chief Counsel.

Source

26 USC § 7803(f)(5)


Scoping language

For purposes of this subsection
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