in 1863, Congress "thought they had" established a Bureau of Internal Revenue; but actually Congress did NOT: No Washington bureaucracy was created!!
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From: Paul Andrew Mitchell <supremelawfirm@...>
To: SupremeLaw <supremelaw@...>
Sent: Monday, April 2, 2012 5:56 PM
in 1863, Congress "thought they had" established a Bureau of Internal Revenue;
but actually Congress did NOT: No Washington bureaucracy was created!!
In 1972, Internal Revenue Manual 1100 was published in both
the Federal Register and Cumulative Bulletin (see 37 Fed. Reg.
20,960; 1972-2 Cum. Bul. 836). The very first page of the
Bulletin's "Statement of Organization and Functions" includes the
following admission concerning the lawful creation of the IRS:
(3) By common parlance [sic] and understanding of the time,
an office of the importance of the Office of Commissioner of
Internal Revenue was a bureau. The Secretary of the
Treasury, in his report at the close of the calendar year
1862 stated that "The Bureau of Internal Revenue has been
organized under the Action of the last session ...." Also
it can been seen that Congress intended to establish a
Bureau of Internal Revenue, or thought they had, from the
act of March 3, 1863, in which provision was made for the
President to appoint with Senate confirmation a Deputy
Commissioner of Internal Revenue "who shall be charged with
the duties in the bureau of internal revenue as may be
prescribed by the Secretary of the Treasury, or as may be
require by law, and who shall act as Commissioner of
Internal Revenue in the absence of that officer, and
exercise the privilege of franking all letters and documents
pertaining to the office of internal revenue." In other
words, "the office of Internal Revenue," was the "Bureau of
Internal Revenue," and the act of July 1, 1862, is the
organic act of today's Internal Revenue Service.
CHRYSLER CORP. v. BROWN, 441 U.S. 281 (1979)http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=441&invol=281#f23
[ Footnote 23 ]
There was virtually no Washington bureaucracy created by the Act of July 1, 1862, ch. 119, 12 Stat. 432,
the statute to which the present Internal Revenue Service can be traced.
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, 18 U.S.C. 1964
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