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Re: [tips_and_tricks] Organization of the Dept. of the Treasury

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  • John Hill
    Earlier mobinem wrote: In a message dated 12/30/2007 10:07:55 A.M. US Mountain Standard Tim, otoman@bellsouth.net writes: It is interesting to note that the
    Message 1 of 1 , Dec 30, 2007
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      Earlier mobinem wrote:
       
      "In a message dated 12/30/2007 10:07:55 A.M. US Mountain Standard Tim, otoman@... writes:
      It is interesting to note that the Internal Revenue and the Internal Revenue Service both claim that they are bureaus in the Dept. Of The Treasury. U.S. Code 31.1.1.1 lists all the bureaus and organizations within the U.S. Dept. Of The Treasury. Neither the IR or the IRS are listed! Take A Look!
       
      The IRS claims it is part of the Dept. Of The Treasury, it does not claim it is part of the U.S. Dept. Of The Treasury."
       
      John Hill responds:
       
      With all due respect, my post did not state "U.S." Dept. Of The Treasury. The U.S. in red WAS placed there by someone other than myself. Below is a copy and paste of my original post.
      "It is interesting to note that the Internal Revenue and the Internal Revenue Service both claim that they are bureaus in the Dept. Of The Treasury. U.S. Code 31.1.1.1 lists all the bureaus and organizations within the Dept. Of The Treasury. Neither the IR or the IRS are listed! Take A Look!"
       
      If you look at Section 301(a) it states:
      (a) The Department of the Treasury is an executive department of the United States Government at the seat of the Government.
       
      Hense the term: U.S. Department of the Treasury
       
      I will also point out that if you go to the IRS website http://www.irs.ustreas.gov/ the words "United States Department of the Treasury" is right under the IRS name.
       
      If you look at  31 U.S.C. Section 103 the term United States is defined as:
       
      "In this title, “United States”, when used in a geographic sense, means the States of the United States and the District of Columbia."
       
      The term "States" is not defined in Title 31 however, quite often, the definitions in other titles are cross referenced when a specific term is not defined in a particular title.
       
      If you go to 26 U.S.C. Section 7701 (9) you will see that the term "United States" is defined exactly as it is in 31 U.S.C. Section 103. Now look at the definition of the term "State" in 26 U.S.C. Section 7701 (10). It says:
       
      (10) State
      "The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title."
       
      Please note that up until now there still is no "specific" mention of any of the 50 states within the union. ALWAYS REMEMBER:
       
      "In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out." [Gould v. Gould, 245 U.S. 151 (1917)]
       
      Let us now go to 26 U.S.C. 3121(e) and see how it defines the terms "United States" and "States."
       
      (1) State
      The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
      (2) United States
      The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
       
      If the 50 states were included in the definition of the terms "United States" and/or "States" THEN they would be SPECIFICALLY mentioned in those definitions.
       
      Here is a reverse example:
      If you look back into the Code before Hawaii and Alaska became states within the Union, they were mentioned in the above definitions for the terms "United States" and "States." When they became states within the Union, or in other words, a part of the Republic of the United States Of America, they were dropped from the definitions above!
       
      WHY? BECAUSE THE "STATES WITHIN THE UNION" ARE NOT INCLUDED WITHIN THE DEFINITONS OF THE TERMS "UNITED STATES" AND "STATES." And according to Gould v. Gould, 245 U.S. 151 (1917)] (quoted above) WE ARE NOT SUPPOSED TO ASSUME THAT THEY ARE.
       
      No where within Title 31 or Title 26 are the "States of the Union" "SPECIFICALLY" mentioned!


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