The following contains a complete reference from Title 26 detailing the distinctions between INTERNAL REVENUE and INTERNAL REVENUE SERVICE. INTERNAL REVENUE
Message 1 of 2
, Nov 8, 2007
The following contains a complete reference from Title 26 detailing the
distinctions between INTERNAL REVENUE and INTERNAL REVENUE SERVICE. INTERNAL
REVENUE deals with taxes on liquor, tobacco and firearms. INTERNAL REVENUE
SERVICE deals with the collection of assessed taxes for the TREASURY and the
This concludes my cursory study of the distinctions. After reading the
following listed sections I believe you all will agree with my conclusion
that Title 26 does not apply to controversies dealing with the ability of the
INTERNAL REVENUE SERVICE to collect taxes.
7802 especially (b)(1)(c)
7803 especially (1)(A)
7806 especially (b)
Nowhere in Title 26 is it stated that the INTERNAL REVENUE SERVICE has
anything to do with assessing taxes, that is done by either the TREASURY or
INTERNAL REVENUE. The distinctions between the two are far to numerous to
accept as a scribnerserror. The intent becomes obvious while
reading the aforementioned sections.
John-Chester: Stuart: sovereign without subjects
623-206-4339 mobinem@... c/o
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Arizona republic cf 85050 cf
I believe this line of investigation/discussion is not very valuable, because occasional references to internal revenue and internal revenue service in the
Message 2 of 2
, Dec 10 11:11 PM
I believe this line of investigation/discussion is not very
valuable, because occasional references to "internal revenue" and
"internal revenue service" in the code are not very significant. The
internal revenue laws reflected in Title 26 of the U.S. Code are all
passed by Congress making the Secretary of the Treasury responsible for
their implementation. The office of Commissioner of Internal Revenue
was established by Congress. The IRS (formerly Bureau of Internal
Revenue) is a bureau within the Treasury Department. The Secretary is
responsible for delegation of his authority to whatever level is
appropriate. He does this by Delegation Orders. Everything is
actually done by authority of the Secretary through his delegates. It
does not matter what their bureau or other agency is called.
What is more significant is that President was authorized by Congress
to establish "convenient Internal Revenue districts" and that he
delegated to the Secretary the establishment of those districts. For
many years those districts existed (and they were actually intended for
collecting customs, imposts, duties, etc., though used improperly in
connection with income taxes). Most recently there were 31 Districts
and District Directors. There were also Regions and Regional
Directors. Many laws (codified into sections of Title 26) specifically
require District Directors to take certain actions. In March of 2001,
the Secretary issued Treasury Order 150-02 which cancelled an earlier
order and had the effect of disestablishing all districts and all
regions. There are now NO District Directors and NO Regional
Directors. Among the duties of those offices in Treasury Regulations
is the appointment of Assessment Officers. Whoops! There is now no
provision in law or regulations for appointing Assessment Officers.
All government agencies are required to publish in the Federal Register
a full description of their field organizations, including locations.
To the best of my ability to research the subject, there is no
description of the IRS organization except at the Washington, DC
headquarters level. I believe this may relate to the requirements of 4
USC 72 which states: "All offices attached to the seat of
government shall be exercised in
the District of Columbia, and not elsewhere, except as otherwise
expressly provided by law." Can anyone find any express provision
of law which allows the IRS (or the Treasury Department) to exercise
its office anywhere other than in the District of Columbia?
The following contains a complete reference from Title 26
detailing the distinctions between INTERNAL REVENUE and INTERNAL
REVENUE SERVICE. INTERNAL REVENUE deals with taxes on liquor, tobacco
and firearms. INTERNAL REVENUE SERVICE deals with the collection of
assessed taxes for the TREASURY and the INTERNAL REVENUE.
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