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18129Re: [tips_and_tricks] Re: IRS Substitute For Return authority

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  • Jake
    Dec 2, 2010
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         > Paragraph . . . (b) very plainly says that no parts of title 26 can be used for LEGAL REFERENCE.
      It says no such thing - Legal effect" and "legal reference" do NOT mean the same thing. 
       
      Using a cite from 26 U.S.C. or 26 CFR just tells you where you can find the statute or the regulation cited, but a 26 U.S.C. citation isn't actually the Public Law or Statute @ Large & a 26 CFR isn't actually the Treasury Regulation, so neither cite has "legal effect".  And when people say that Title 26 is not "positive law" they're right, because Congress has not passed the Title as a whole (many others they have).
       
      But that does NOT mean that you cannot use the citations for "legal reference" & of course it's done every day - because it's just a  lot quicker & easier than stating the full Pub.L. / Stat. or T.R. & if anyone involved in the case wants to look up the actual statute or regulation, they can easily do so using the U.S.C. or CFR citation for refenece.  And they will find that the wording in the original Stat. / Reg. & the version in the U.S.C. / CFR is identical, although the format will be different.
       
      ~ ~ ~

      --- On Thu, 12/2/10, JcP <jcpes1@...> wrote:

      From: JcP <jcpes1@...>
      Subject: [tips_and_tricks] Re: IRS Substitute For Return authority
      To: tips_and_tricks@yahoogroups.com
      Date: Thursday, December 2, 2010, 11:30 AM

       

      TITLE 26  Subtitle F  CHAPTER 80  Subchapter A  ยง 7806 Construction of title it says:

      (a) Cross references

      The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect.

      (b) Arrangement and classification

      No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.

       

      Paragraph (a) proves what the subject matter is. (b) very plainly says that no parts of title 26 can be used for LEGAL REFERENCE.


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