18662Past IRS Taxes Penalties/Fees
- Aug 17 6:01 AMThe IRS has no out card. If there is a regulation that is required by Statute
it must be published in the Federal Register.
For example 26 USC 6203 requires a regulation. That is shown in 68A Stat. 768.
And if there was a substantive regulation for that statute it must be made in
accordance to the 1935 Federal Register Act and the 1946 APA.
The 1935 Federal Register Act created the Administrative Committee of the
The ACFR requires publication in the Federal Register substantive regulations to have force and effect. And the citation of authority must be published in a very specific location. That is expressly shown in 26 CFR 21.41 and 21.43.
The fact is, there is no valid part 1 income tax regulation with the authority
citation 26 U.S.C. 6203 published "at the end of the table of contents".
Congress gave the orders to the Secretary. And the Secretary did create a part
301 regulation for 6203. But the agency did not create a part 1 regulation for
And notice that the Secretary's interpretive part 301, for internal use only,
regulation does not fully comply with the Federal Register Act Congress mandated
and the president agreed with and signed. And the IRS is an executive branch
agency under the Treasury shown in 26 CFR 601.101
The district director and the director of the regional service center shall appoint one or more assessment officers. The district director shall also appoint assessment officers in a Service Center servicing his district. The assessment shall be made by an assessment officer signing the summary record of assessment.
If the taxpayer requests a copy of the record of assessment, he shall be furnished a copy of the pertinent parts of the assessment which set forth the name of the taxpayer, the date of assessment, the character of the liability assessed, the taxable period, if applicable, and the amounts assessed.
Congress gave the Secretary orders that a copy of a specific document be given to the taxpayer upon request. But the Secretary's regulation says all he needs is a limited form of assessment.
Why? Because it is for internal use only.
Read the Judge's instructions to the jury in the Bannister's case, CASE #: Cr. S-04-435 WBS, Eastern District of California, and you will understand why he walked.
Case law is especially fine when based on Acts of Congress and the Secretary's
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