16438Re: "office of the Secretary?
- Oct 23 9:49 AMOne needs to read Meador's work wherein he exposed the IRS as not having been legally created.From "Masters of Deceit" by Dan Meador, page 57-58Not surprisingly, title 19 of the Code of Federal Regulations covers Customs Duties, and Chapter I conveys authority to the "United States Customs Service, Department of the Treasury (Parts 1-199)". 26 CFR, Part 101 is the regulation styled "General provisions." By going to actual regulations at 19 CFR, Part 101, it is found that this is the authority to establish customs districts, and since the authority is vested in the United States Customs Service rather than the Internal Revenue Service, the Bureau of Alcohol, Tobacco and Firearms, etc., one might be curious enough to write to the District Director of the Internal Revenue Service Arkansas-Oklahoma District, or some other district in one of the several States party to the Constitution, to ask what lawful authority he has for maintaining an internal revenue district in the Union of several States. Certainly it isn't 26 U.S.C. § 7621, E.O. #10289, or 19 CFR, Part 101 -- that authority is vested exclusively in the United States Customs Service. Unless an IRS or BATF district director, or the Commissioner of Internal Revenue has a rabbit hidden in a hat, these agencies, both successors of the Bureau of Internal Revenue, Puerto Rico, are exercising de facto authority -- authority in fact, but not in law. They are in defiance of the prohibition at 4 U.S.C. § 72, as well as sundry constitutional limitations.It so happens that there is another authority: In 1956, via Treasury Delegation Order #150-42, the Secretary of the Treasury delegated authority to the Commissioner of Internal Revenue in the areas of Puerto Rico, the Virgin Islands, and the Canal Zone. Simultaneously, authority over these areas was removed from district and regional customs offices in Florida, Georgia, and New York. The delegation order was slightly amended in 1986 by T.D.O. #150-01. The 1986 order eliminated specific mention of the Canal Zone, which is no longer subject to Congress' Article IV § 3.2 legislative jurisdiction, and extended authority of the Commissioner to other areas of the world subject to jurisdiction of the United States. The Northern Mariana Islands have been added to the flock of insular possessions since 1956 (1976), and Guam and American Samoa were brought under internal revenue laws of the United States since 1960. The original Treasury Delegation Order 150-42, published on page 5852 of the 1956 Federal Register, is as follows:Office of the Secretary [Treasury Dept. Order 150-42]Panama Canal Zone, Puerto Rico, and The Virgin IslandsAdministration of Internal Revenue LawsBy virtue of the authority vested in me as Secretary of the Treasury it is hereby ordered:1. The Panama Canal Zone is removed from the Internal Revenue District, Jacksonville, and from the Atlanta Region; and Puerto Rico and the Virgin Islands of the United States are removed from the Internal Revenue District, Lower Manhattan, and from the New York City Region.2. The Commissioner shall, to the extent of authority otherwise vested in him, provide for the administration of the United States internal revenue laws in the Panama Canal Zone, Puerto Rico, and the Virgin Islands.3. This order shall not be deemed to affect the procedures for administrative appeal existing immediately prior to August 1, 1956.4. This order shall be effective as of August 1, 1956.Dated: July 27, 1956. [Seal] David W. Kendall, Acting Secretary of the Treasury. [F.R. Doc. 56-6280; Filed, Aug. 3, 1956; 8:50 a.m.]Where no other authority exists, no other authority exists. "Nothing comes from nothing," is the governing principle -- lawful authority must have lawful origin. T.D.O. 150-42 (1956), as amended by T.D.O. 150-01 (1986), is the end of the road for the Commissioner of Internal Revenue, the Internal Revenue Service, and the Bureau of Alcohol, Tobacco and Firearms. When and if officers or agents in this line act beyond properly delegated authority, their actions are "o-- they act under private and therefore "outlaw" motive.
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