Administration of criminal investigations by Attorney General

(a) In general With respect to the administration and enforcement of— (1) any of the criminal provisions of the internal revenue laws, (2) any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary of the Treasury, as of the date of enactment of this Act, was responsible, or (3) any other law for which the Secretary of the Treasury, as of the date of enactment of this Act, delegated investigatory authority to the Internal Revenue Service, such administration and enforcement shall be performed by or under the supervision of the Attorney General. (b) Performance of transferred functions The Attorney General may make such provisions as the Attorney General determines appropriate to authorize the performance by any officer, employee, or agency of the Department of Justice of any function transferred to the Attorney General under this section. (c) Transfer of authorities, functions, personnel, and assets to the Department of Justice Notwithstanding any other provision of law, there are transferred to the Department of Justice the authorities, functions, personnel, and assets of the Criminal Investigation Division of the Internal Revenue Service, which shall be maintained as a distinct entity within the Criminal Division of the Department of Justice, including the related functions of the Secretary of the Treasury. (d) Effective date This section shall take effect on the date which is 90 days after the date of enactment of this Act.