Re: [tips_and_tricks] Titles 26 & 15
I believe this line of investigation/discussion is not very valuable, because occasional references to "internal revenue" and "internal revenue service" in the code are not very significant. The internal revenue laws reflected in Title 26 of the U.S. Code are all passed by Congress making the Secretary of the Treasury responsible for their implementation. The office of Commissioner of Internal Revenue was established by Congress. The IRS (formerly Bureau of Internal Revenue) is a bureau within the Treasury Department. The Secretary is responsible for delegation of his authority to whatever level is appropriate. He does this by Delegation Orders. Everything is actually done by authority of the Secretary through his delegates. It does not matter what their bureau or other agency is called.
What is more significant is that President was authorized by Congress to establish "convenient Internal Revenue districts" and that he delegated to the Secretary the establishment of those districts. For many years those districts existed (and they were actually intended for collecting customs, imposts, duties, etc., though used improperly in connection with income taxes). Most recently there were 31 Districts and District Directors. There were also Regions and Regional Directors. Many laws (codified into sections of Title 26) specifically require District Directors to take certain actions. In March of 2001, the Secretary issued Treasury Order 150-02 which cancelled an earlier order and had the effect of disestablishing all districts and all regions. There are now NO District Directors and NO Regional Directors. Among the duties of those offices in Treasury Regulations is the appointment of Assessment Officers. Whoops! There is now no provision in law or regulations for appointing Assessment Officers.
All government agencies are required to publish in the Federal Register a full description of their field organizations, including locations. To the best of my ability to research the subject, there is no description of the IRS organization except at the Washington, DC headquarters level. I believe this may relate to the requirements of 4 USC 72 which states: "All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law." Can anyone find any express provision of law which allows the IRS (or the Treasury Department) to exercise its office anywhere other than in the District of Columbia?
mobinem@... wrote:The following contains a complete reference from Title 26 detailing the distinctions between INTERNAL REVENUE and INTERNAL REVENUE SERVICE. INTERNAL REVENUE deals with taxes on liquor, tobacco and firearms. INTERNAL REVENUE SERVICE deals with the collection of assessed taxes for the TREASURY and the INTERNAL REVENUE.