Loading ...
Sorry, an error occurred while loading the content.

18656Re: [tips_and_tricks] Past IRS Taxes Penalties/Fees

Expand Messages
  • Jake
    Aug 14, 2011
    • 0 Attachment
           > Law says the district director must determine if property should be siezed since the district director is the highest officer in an internal revenue district.  See 26 CFR 601.101  

      A classic example of a regulation which has not been updated to reflect the changes RRA 98 made.  Here's the date notation @ the end of § 601.101 (current as of 11 August 2011 & 26 CFR is updated on 1 April each year)):

      [38 FR 4955, Feb. 23, 1973 and 41 FR 20880, May 21, 1976, as amended at 45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996]

      Last change / update in 1996.  And see United States v. Mersky, 361 U.S. 431, 437, 438 (1960):

         An administrative regulation, of course, is not a "statute."  While, in practical effect, regulations may be called "little laws," they are, at most, but offspring of statutes.  * * *  Once promulgated, these regulations, called for by the statute itself, have the force of law, . . . The result is that neither the statute nor the regulations are complete without the other, and only together do they have any force.  (Emphasis added).

      A regulation cannot stand on its own & neither can a statute, if it calls for an implementing regulation(s) (not all statutes have or need implementing regulations).  So when you've got a change in the underlying statute(s) & the relevant regulation(s) hasn't been updated to reflect the statutory change, the regulation is virtually meaningless.  And in this case, the reference in § 601.101 to "district director", an office which no longer exists, is irrelevant since the regulation was last updated in 1996 & a major statutory change occurred 2 years later.

      However, the secretary's failure to update regulations to reflect statutory changes gives you ammunition to use when you run into conflicts between statute & regulation - conflicts which I rarely see anyone attack.

      ~ ~ ~
    • Show all 20 messages in this topic