16448Re: [tips_and_tricks] Re: "office of the Secretary?
- Oct 28, 2008> IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?Don't assume anything - look it up. With respect to the IRS, the Office of Commissioner of Internal Revenue was created within the Treasury Dept. by the Act of July 1, 1862 (12 Stat. 432) & further by the Act of December 24, 1872 (17 Stat. 401).The IRS came into existence as a bureacracy stemming from the Office of Comm. of Internal Revenue, by the stroke of the pen of Secretary George W. Humphrey in June 1953. The name of that bureacracy had been the Bureau of Internal Revenue & that name wasn't created by Congress either. But the Office of Commissioner was & there are about a zillion delegation orders that delegate authority from the Secretary on down.And with respect to the earlier comment that Title 26 is not "positive law", that's true, but also irrelevant. The Titles of the U.S. Code are merely compliations of statutes & public laws, arranged so they're easier to find. Once a Title is complete with all the laws that can be found which pertain to that classification, then the whole Title can be presented to CONgress to pass, but that hasn't been done with Title 26 (or 27). But that doesn't change the fact that the statutes & public laws which are organized in the Code were passed by CONgress individually. The "Title 26 not positive law" argument will be shot down every time as it always has been & you may get sanctioned for using it.~ ~ ~ ~ ~
--- On Mon, 10/27/08, John H. <otoman@...> wrote:
From: John H. <otoman@...>
Subject: [tips_and_tricks] Re: "office of the Secretary?
Date: Monday, October 27, 2008, 11:11 PMIn a post I asked this question. "Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203. I have received several responses that have pointed me to 26 U.S.C. 7701(a)(11)( B), which is the definition of the term "Secretary." IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?
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