of Internal Revenue and inserting Administrator of the Internal Revenue Service . (5) The heading of section 7803(a) is amended by striking Commissioner of Internal Revenue and inserting Administrator of the Internal Revenue Service . (6) The heading of section 7803(c)(3) is amended by striking Commissioner and inserting Administrator . (7) The table of sections for subchapter A of chapter 80 is amended by striking the item relating to section 7803 and inserting the following new item: Sec. 7803. Administrator of the Internal Revenue Service