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16439Re: [tips_and_tricks] Re: "office of the Secretary?

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    Oct 23, 2008
      There is a provision in the tax laws (and found in Title 26 of the code) that says whenever the term "Secretary" is used (as opposed to "Secretary of the Treasury") it is to be interpreted as meaning the Secretary or his delegate.

      On Wed, Oct 22, 2008 at 11:42 PM, John H. <otoman@...> wrote:

      Maybe my ignorance will show with this question but here it goes.  26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the "office of the Secretary." It has been my assumption that the "office of the Secretary" was referring to the "office of the Secretary" of the Treasury Dept. When I Google "office of the Secretary" I am lead to the Treasury Dept! I sent a FOIA to TIGTA requesting a copy of any signed income tax assessments that have been recorded by the IRS. I was advised by phone that the "IRS is often referred to as the office of the Secretary" for income tax matters and that my FOIA was forwarded to my regional IRS FOIA office since they have jurisdiction of those documents." That is pretty much a direct quote. Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
                                                                                          Thanks,  John

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