Re: [tips_and_tricks] Please review 'November 22'sent complaint letter about a collection agy tryin]
A correction was filed negating the Diversified Metals statement by the IRS or DOJ attorney that the IRS is not an agency of the United States. The actual style of that case is: Diversified Metal Products Inc. v. T-Bow Company Trust, et al.
When another DOJ attorney had stated that the IRS is not a U.S. government agency, what was meant by that testimony was that within that particular context, due to the nature of the issue being litigated and that of the particular statutory authority being invoked, the IRS did not meet the definition of such an "agency".
Here is the operative part of a letter clarifying the earlier assertion:
That clarification is not generally correct. The applicable law is:
A little knowledge is a dangerous thing, or, as Will Rogers said, "It ain't what you don't know that hurts you; it's what you know for sure that just ain't so."
28 USC 451. Definitions
As used in this title
The term “agency” includes any department, independent establishment, commission, administration, authority, board or bureau of the United States or any corporation in which the United States has a proprietary interest, unless the context shows that such term was intended to be used in a more limited sense.
The IRS is not a U.S Government Agency. It is an Agency of the
IMF. (Diversified Metal Products v. IRS et al. CV-93-405E-EJE
U.S.D.C.D.I. , Public Law 94-564, Senate Report 94-1148 pg. 5967,
Reorganization Plan No. 26, Public Law 102-391.)