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DO NOT let the IRS do this to YOU! (in your CDPH hearing)

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  • legalbear7
    One year later, in November 2001, the IRS issued a final notice to Martin, alerting him of the IRS s intent to levy. Martin timely requested a pre-levy
    Message 1 of 12 , Oct 19, 2008
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      "One year later, in November 2001, the IRS issued a final notice to Martin, alerting him of the IRS's intent to levy. Martin timely requested a pre-levy hearing. After the hearing, the IRS's appeals office concluded that the IRS had met all legal and procedural requirements for issuing a notice of intent to levy. Thus, the appeals office concluded that the statute of limitations had not expired prior to the IRS's assessment of Martin's 1980 income tax liability." Martin v. Commissioner of Internal Revenue, 436 F.3d 1216 (10th Cir. 02/06/2006).

       

      My Golden FOIAs in www.bearscart.com in the categories section on the left hand side in the link called "FOIA Request" are designed to help you prove that "all legal and procedural requirements for issuing a notice of intent to levy" have not been met. Don't let the IRS get away with a lie. Get these FOIAs and nail the appeals officer for  making a false statement under 26 USC § 7214(a)(7)!

       

      Read 26 USC § 6330 and you will see where the appeals officer retains jurisdiction over your case even after they have ruled that all your arguments are frivolous and have moved forward with collections. Send the FOIAs; uncover the lie; and then reopen the case with an appeals officer that both tells the truth and knows what they are doing! Bear

       

      PS: I am really busy right now and do not have time to discuss your case with you over the phone. I made three 5 minute videos that explain in detail the point of the FOIAs. Those videos are in the shopping cart where you order the FOIAs and are free to all. You watch them on your computer and they explain in detail what is included in the package.

       

      Phones: 970-613-8866 (1st) 720-203-5142 c. (2nd) Skype: Legalbear

       

      Bear's Webpages:

      www.irs-armory.com www.irslevythumper.com www.irslienthumper.com www.judgeonaleash.com www.freedivorceforms.net www.legalbears.com

       

      Bear's Free Yahoo Group: Tips & Tricks for Court

       

    • John H.
      Maybe my ignorance will show with this question but here it goes. 26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the office of the
      Message 2 of 12 , Oct 22, 2008
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        Maybe my ignorance will show with this question but here it goes.  26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the "office of the Secretary." It has been my assumption that the "office of the Secretary" was referring to the "office of the Secretary" of the Treasury Dept. When I Google "office of the Secretary" I am lead to the Treasury Dept! I sent a FOIA to TIGTA requesting a copy of any signed income tax assessments that have been recorded by the IRS. I was advised by phone that the "IRS is often referred to as the office of the Secretary" for income tax matters and that my FOIA was forwarded to my regional IRS FOIA office since they have jurisdiction of those documents." That is pretty much a direct quote. Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
         
                                                                                            Thanks,  John
         
                                                  
      • BOB GREGORY
        *There is a provision in the tax laws (and found in Title 26 of the code) that says whenever the term Secretary is used (as opposed to Secretary of the
        Message 3 of 12 , Oct 23, 2008
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          There is a provision in the tax laws (and found in Title 26 of the code) that says whenever the term "Secretary" is used (as opposed to "Secretary of the Treasury") it is to be interpreted as meaning the Secretary or his delegate.

          On Wed, Oct 22, 2008 at 11:42 PM, John H. <otoman@...> wrote:

          Maybe my ignorance will show with this question but here it goes.  26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the "office of the Secretary." It has been my assumption that the "office of the Secretary" was referring to the "office of the Secretary" of the Treasury Dept. When I Google "office of the Secretary" I am lead to the Treasury Dept! I sent a FOIA to TIGTA requesting a copy of any signed income tax assessments that have been recorded by the IRS. I was advised by phone that the "IRS is often referred to as the office of the Secretary" for income tax matters and that my FOIA was forwarded to my regional IRS FOIA office since they have jurisdiction of those documents." That is pretty much a direct quote. Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
           
                                                                                              Thanks,  John
           
                                                    

        • Robb
          John, The only place in the tax codes where the term Secretary is defined is pasted below. Notice it does NOT mention the Secretary of the United States of
          Message 4 of 12 , Oct 23, 2008
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            John,
            The only place in the tax codes where the term "Secretary" is defined is pasted below.
            Notice it does NOT mention the Secretary of the United States of America Treasury.

            Code of Federal Regulations
            [Title 27, Volume 1]
            [Revised as of April 1, 2005]
            From the U.S. Government Printing Office via GPO Access
            [CITE: *27CFR26.11*]
            [Page 689-691]

                         TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

              CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

             PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

            --Table of Contents
            Subpart B_Definitions
            Sec. 26.11  Meaning of terms.

            Revenue Agent. Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico.
            Secretary. The Secretary of the Treasury of Puerto Rico.
            Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.

            See the Cooper file attached.

            Much more info on this and other IRS and government subjects can be found at the following websites published online by:
            Paul Andrew Mitchell, B.A., M.S.
            Private Attorney General, 18 U.S.C. 1964(a)
            http://www.supremel aw.org/decs/ agency/private. attorney. general.htm
            Criminal Investigator and Federal Witness: 18 U.S.C. 1510, 1512-13
            http://www.supremel aw.org/reading. list.htm
            http://www.supremel aw.org/index. htm (Home Page)
            http://www.supremel aw.org/support. policy.htm (Support Policy)
            http://www.supremel aw.org/guideline s.htm (Client Guidelines)
            http://www.supremel aw.org/support. guidelines. htm (Policy + Guidelines)

            All Rights Reserved without Prejudice


            Our condensed list of IRS outreach resources:

            http://www.supremel aw.org/sls/ nutshell. htm  <-- START HERE
            http://www.supremel aw.org/letters/ irs.estopped. htm
            http://www.supremel aw.org/end. times.irs. forward.htm
            http://www.supremel aw.org/letters/ irs.perjury. jurats.htm
            http://www.supremel aw.org/psta. analysis. htm
            http://www.supremel aw.org/lien. or.levy.htm
            http://www.supremel aw.org/notice. of.deficiency. htm
            http://www.supremel aw.org/end. times.irs. cclists.htm
            http://www.supremel aw.org/support. guidelines. htm

            DISCLAIMER:  Forwarding email from someone else
            does not mean that I endorse any of its contents.


            Peace,
            Bruddah RobBob



            --- In tips_and_tricks@yahoogroups.com, "John H." <otoman@...> wrote:
            >
            > Maybe my ignorance will show with this question but here it goes. 26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the "office of the Secretary." It has been my assumption that the "office of the Secretary" was referring to the "office of the Secretary" of the Treasury Dept. When I Google "office of the Secretary" I am lead to the Treasury Dept! I sent a FOIA to TIGTA requesting a copy of any signed income tax assessments that have been recorded by the IRS. I was advised by phone that the "IRS is often referred to as the office of the Secretary" for income tax matters and that my FOIA was forwarded to my regional IRS FOIA office since they have jurisdiction of those documents." That is pretty much a direct quote. Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
            >
            > Thanks, John
            >
          • Dale Pond
            One needs to read Meador s work wherein he exposed the IRS as not having been legally created. From Masters of Deceit by Dan Meador, page 57-58 Not
            Message 5 of 12 , Oct 23, 2008
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              One needs to read Meador's work wherein he exposed the IRS as not having been legally created.

              From "Masters of Deceit" by Dan Meador, page 57-58

              Not surprisingly, title 19 of the Code of Federal Regulations covers Customs Duties, and Chapter I conveys authority to the "United States Customs Service, Department of the Treasury (Parts 1-199)". 26 CFR, Part 101 is the regulation styled "General provisions." By going to actual regulations at 19 CFR, Part 101, it is found that this is the authority to establish customs districts, and since the authority is vested in the United States Customs Service rather than the Internal Revenue Service, the Bureau of Alcohol, Tobacco and Firearms, etc., one might be curious enough to write to the District Director of the Internal Revenue Service Arkansas-Oklahoma District, or some other district in one of the several States party to the Constitution, to ask what lawful authority he has for maintaining an internal revenue district in the Union of several States. Certainly it isn't 26 U.S.C. § 7621, E.O. #10289, or 19 CFR, Part 101 -- that authority is vested exclusively in the United States Customs Service. Unless an IRS or BATF district director, or the Commissioner of Internal Revenue has a rabbit hidden in a hat, these agencies, both successors of the Bureau of Internal Revenue, Puerto Rico, are exercising de facto authority -- authority in fact, but not in law. They are in defiance of the prohibition at 4 U.S.C. § 72, as well as sundry constitutional limitations.

              It so happens that there is another authority: In 1956, via Treasury Delegation Order #150-42, the Secretary of the Treasury delegated authority to the Commissioner of Internal Revenue in the areas of Puerto Rico, the Virgin Islands, and the Canal Zone. Simultaneously, authority over these areas was removed from district and regional customs offices in Florida, Georgia, and New York. The delegation order was slightly amended in 1986 by T.D.O. #150-01. The 1986 order eliminated specific mention of the Canal Zone, which is no longer subject to Congress' Article IV § 3.2 legislative jurisdiction, and extended authority of the Commissioner to other areas of the world subject to jurisdiction of the United States. The Northern Mariana Islands have been added to the flock of insular possessions since 1956 (1976), and Guam and American Samoa were brought under internal revenue laws of the United States since 1960. The original Treasury Delegation Order 150-42, published on page 5852 of the 1956 Federal Register, is as follows: 

              Office of the Secretary [Treasury Dept. Order 150-42]
              Panama Canal Zone, Puerto Rico, and The Virgin Islands
              Administration of Internal Revenue Laws 

              By virtue of the authority vested in me as Secretary of the Treasury it is hereby ordered: 

              1. The Panama Canal Zone is removed from the Internal Revenue District, Jacksonville, and from the Atlanta Region; and Puerto Rico and the Virgin Islands of the United States are removed from the Internal Revenue District, Lower Manhattan, and from the New York City Region. 
              2. The Commissioner shall, to the extent of authority otherwise vested in him, provide for the administration of the United States internal revenue laws in the Panama Canal Zone, Puerto Rico, and the Virgin Islands. 
              3. This order shall not be deemed to affect the procedures for administrative appeal existing immediately prior to August 1, 1956. 
              4. This order shall be effective as of August 1, 1956. 

              Dated: July 27, 1956. [Seal] David W. Kendall, Acting Secretary of the Treasury. [F.R. Doc. 56-6280; Filed, Aug. 3, 1956; 8:50 a.m.] 

              Where no other authority exists, no other authority exists. "Nothing comes from nothing," is the governing principle -- lawful authority must have lawful origin. T.D.O. 150-42 (1956), as amended by T.D.O. 150-01 (1986), is the end of the road for the Commissioner of Internal Revenue, the Internal Revenue Service, and the Bureau of Alcohol, Tobacco and Firearms. When and if officers or agents in this line act beyond properly delegated authority, their actions are "o-- they act under private and therefore "outlaw" motive. 



            • Founder@APeacefulSolution.org
              Hello tips & folks, I hope that all have enjoyed a peaceful and reflective Sukkot, and will have a peaceful and pleasant Sabbath. In Section 7701 of the
              Message 6 of 12 , Oct 24, 2008
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                Hello tips & folks,


                I hope that all have enjoyed a peaceful and reflective Sukkot, and will have a peaceful and pleasant Sabbath.


                In Section 7701 of the Internal Revenue Code, I found the following and extracted it for your reading pleasure.  


                On point are sections 11 & 12, defining the Secretary of the Treasury, the Secretary, and any Delegate of the Secretary of the Treasury.  This is why it is so important that one sees proof of delegation of authority by any IRS agent before doing business with that agent.  


                OFF point, one sees the official definitions for "United States" and "State."  When one goes into the history of these definitions, one finds that before they were declared to be independent states, both Alaska and Hawaii were included along with the District of Columbia.  Before this latest amendment, these sections included the names of Puerto Rico, Guam, U.S. Virgin Islands, and American Samoa. 


                Applying the legal maxim of "the mention of one is the exclusion of all others" means that the United States is made up only of Washington, D.C., the named States, Puerto Rico, Guam, U.S. Virgin Islands, and American Samoa.  Applying the history that shows that when Alaska and Hawaii were removed upon becoming Sovereign states provides confirmation that other states, such as the state of Washington, are not States or part of the United States under the general definitions found in the Internal Revenue Code.


                The intent of Congress is expressed in the Statutes-at-Large that are codified into the U.S. Codes, and the U.S. Codes are later promulgated into law in the Codes of Federal Regulations.  The U.S. Codes can be less restrictive than the S.A.L., but not more restrictive.  The CFR can be less restrictive than the U.S.C, but not more restrictive.  Keep this in mind when reading the below citations of USC.


                Title 26 § 7701. Definitions  (9) through (12)

                (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof— 


                (9) United States 

                The term “United States” when used in a geographical sense includes only the States and the District of Columbia. 

                (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. 

                (11) Secretary of the Treasury and Secretary 

                (A) Secretary of the Treasury 

                The term “Secretary of the Treasury” means the Secretary of the Treasury, personally, and shall not include any delegate of his. 

                (B) Secretary 

                The term “Secretary” means the Secretary of the Treasury or his delegate

                (12) Delegate 

                (A) In general 

                The term “or his delegate”— 

                (i) when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context; and 

                (ii) when used with reference to any other official of the United States, shall be similarly construed. 


                Also,


                § 7805. Rules and regulations

                (a) Authorization

                Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.


                So you can see that if there is nothing in the CFR that is prescribed by the Secretary of the Treasury or his delegate, then even when the subject can be found in the USC, there is no legal enforcement mechanism for the law.


                And furthermore,


                § 7806. Construction of title

                (a) Cross references

                The cross references in this title to other portions of the title, or other provisions of law, where the word “see” is used, are made only for convenience, and shall be given no legal effect.

                (b) Arrangement and classification

                No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.


                § 7809. Deposit of collections

                (a) General rule

                Except as provided in subsections (b) and (c) and in sections 6306, 7651, 7652, 7654, and 7810, the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer or employee receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer of the United States, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Secretary.


                comment:


                One of the first things that one learns about the Internal Revenue Code is that it is not "positive law."  This means that because Congress has never stipulated that any of Title 26 is enacted into law, then this is all "smoke and mirrors," and a big dog and pony show.  The IRS does not get their ability to tax you through law.  They get it through contract.  Remedy the bad contracts that you have signed, and you have remedied your problems with the IRS and the rest of the secular government agencies.


                Another thing one learns is that there is never a deposit into the Treasury of the United States, because all of the money is paid daily into the Federal Reserve Banks.  Does this mean that they are breaking the law by not depositing your taxes (contribution) into the Treasury of the United States?  I don't think so.  Section 7809 limits the application of this section to money collected under law, and ignores money collected under contract.  They can deposit money collected under your contractual obligations into any account that they wish.  Is not this further confirmation that you are engaged in contracts with them of which you were not aware?  


                When you were defrauded into making a contract, you can claim fraud as a remedy, but only once.  If you have never claimed fraud in the process of releasing yourself out of these contracts, then I can help you become free of the IRS.  If you have attempted to free yourself using a claim of fraud, then there is still a remedy provided in the laws and regulations, but it is more complicated and time consuming.  I have been using these methods for the past fourteen years, and am living in peace.  I have never been charged with any crimes by the IRS.


                The Almighty ONE always provides a remedy for those who's only desire is to serve HIM and obey HIS laws.


                Sincerely,

                Bernie Besherse



              • Jake
                ...   See 26 U.S.C. 7701(a)(11).   ~ ~ ~ ~ ~ ... From: John H. Subject: [tips_and_tricks] Re: office of the Secretary? To:
                Message 7 of 12 , Oct 25, 2008
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                  >  Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
                   
                  See 26 U.S.C. 7701(a)(11).
                   
                  ~ ~ ~ ~ ~

                  --- On Thu, 10/23/08, John H. <otoman@...> wrote:
                  From: John H. <otoman@...>
                  Subject: [tips_and_tricks] Re: "office of the Secretary?
                  To: tips_and_tricks@yahoogroups.com
                  Date: Thursday, October 23, 2008, 12:42 AM

                  Maybe my ignorance will show with this question but here it goes.  26 U.S.C. Sect. 6203 refers to income tax assessments being recorded in the "office of the Secretary." It has been my assumption that the "office of the Secretary" was referring to the "office of the Secretary" of the Treasury Dept. When I Google "office of the Secretary" I am lead to the Treasury Dept! I sent a FOIA to TIGTA requesting a copy of any signed income tax assessments that have been recorded by the IRS. I was advised by phone that the "IRS is often referred to as the office of the Secretary" for income tax matters and that my FOIA was forwarded to my regional IRS FOIA office since they have jurisdiction of those documents." That is pretty much a direct quote. Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203.
                   
                                                                                                      Thanks,  John
                   
                                                            

                • vivus_spartacus
                  The moment a person forms a theory, his imagination sees in every object only the tracts which favor that theory. Thomas Jefferson Letter, September 20, 1787,
                  Message 8 of 12 , Oct 26, 2008
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                    The moment a person forms a theory, his imagination sees in every
                    object only the tracts which favor that theory.
                    Thomas Jefferson Letter, September 20, 1787, to Charles Thompson.



                    For Crying Out Loud!



                    Parroting Paytriot Myth-Information is NOT helpful to any Member of
                    this Forum.



                    The Words "Due Diligence" should have a special Warning Light /
                    Alarm for Anyone facing in Adversarial Situation,
                    so as Not to simply take anyone's word at Face Value,
                    and
                    simply relying on Links to, and/or Cut & Paste of, someone else's
                    work or research, which has Not turned up in any Case Cite/s as
                    prevailing or otherwise being successfully argued in any Court!



                    The Allegation:
                    [DIRECT QUOTE]

                    "The only place in the tax codes where the term "Secretary" is
                    defined is pasted below.
                    Notice it does NOT mention the Secretary of the United States of
                    America Treasury."


                    Such then proceeds to provide Title 27 references provided by none
                    other than Prime PNJ Mitch Modelski aka Paul Andrew Mitchell
                    "Private Attorney General" himself!



                    Newsflash!



                    The United States Code itself REBUKES the Allegation and
                    as well as Mr. Pretend Attorney Guy,
                    (Who BTW, not that long ago was propagating his delusions and
                    self proclamations that the IRS was permanently barred by Estoppel)


                    Here are the Facts:



                    http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007701--
                    --000-.html



                    or if broken use: http://tinyurl.com/32c7zu



                    TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
                    § 7701. Definitions
                    [Note: Scroll Down to:]


                    (11) Secretary of the Treasury and Secretary
                    (A) Secretary of the Treasury
                    The term "Secretary of the Treasury" means the Secretary of the
                    Treasury, personally, and shall not include any delegate of his.

                    (B) Secretary (<<<<<<<<<<< HELLO?)
                    The term "Secretary" means the Secretary of the Treasury or his
                    delegate.

                    (12) Delegate
                    (A) In general
                    The term "or his delegate"—
                    (i) when used with reference to the Secretary of the Treasury, means
                    any officer, employee, or agency of the Treasury Department duly
                    authorized by the Secretary of the Treasury directly, or indirectly
                    by one or more redelegations of authority, to perform the function
                    mentioned or described in the context; and
                    (ii) when used with reference to any other official of the United
                    States, shall be similarly construed.

                    (13) Commissioner
                    The term "Commissioner" means the Commissioner of Internal Revenue.


                    (14) Taxpayer
                    The term "taxpayer" means any person `SUBJECT TO' any internal
                    revenue tax.
                    (EMPHASIS MINE)


                    We are all born ignorant, but one must work hard to remain stupid.
                    Benjamin Franklin

                    Leviticus 19:36; Deuteronomy 25:15-16
                    I John 4:6

                    CAMPAIGN FOR LIBERTY!
                    Or Accept what is otherwise Deserved!

                    WISDOM is the principal thing; Therefore get WISDOM. And in all your
                    getting, Get UNDERSTANDING. Proverbs 4:7

                    "vivus spartacus"
                    All Rights Reserved (In the 9th Amendment & Exercised Daily)

                    http://groups.yahoo.com/group/the_great_debate/

                    http://groups.yahoo.com/group/Constitution_Debate/

                    http://groups.yahoo.com/group/CampaignForLiberty/




                    --- In tips_and_tricks@yahoogroups.com, "Robb" <robbob69@...> wrote:

                    John,
                    The only place in the tax codes where the term "Secretary" is
                    defined is
                    pasted below.
                    Notice it does NOT mention the Secretary of the United States of
                    America Treasury.

                    Code of Federal Regulations
                    [Title 27, Volume 1]
                    [Revised as of April 1, 2005]
                    From the U.S. Government Printing Office via GPO Access
                    [CITE: *27CFR26.11*]
                    [Page 689-691]

                    TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

                    CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF
                    THE TREASURY

                    PART 26_LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS

                    --Table of Contents
                    Subpart B_Definitions
                    Sec. 26.11 Meaning of terms.

                    Revenue Agent. Any duly authorized Commonwealth Internal Revenue
                    Agent of the Department of the Treasury of Puerto Rico.
                    Secretary. The Secretary of the Treasury of Puerto Rico.
                    Secretary or his delegate. The Secretary or any officer or employee
                    of the Department of the Treasury of Puerto Rico duly authorized by
                    the Secretary to perform the function mentioned or described in
                    this part.

                    See the Cooper file attached.

                    Much more info on this and other IRS and government subjects can be
                    found at the following websites published online by:
                    Paul Andrew Mitchell, B.A., M.S.
                    Private Attorney General, 18 U.S.C. 1964(a)
                    http://www.supremel aw.org/decs/ agency/private. attorney.
                    general.htm
                    <Snipped>
                    "DISCLAIMER: Forwarding email from someone else
                    does not mean that I endorse any of its contents."

                    [NOTE: UNLESS ONE IS REBUTTING SUCH, IT IS PROPAGATING SAME
                    NONETHELESS AND 'DISCLAIMER' NOTWITHSTANDING!]



                    > Peace,
                    > Bruddah RobBob <http://crifasi.net/strikeit>
                    > <http://antwrp.gsfc.nasa.gov/apod/>
                    >
                    >
                  • John H.
                    In a post I asked this question. Any experience or thoughts on who the office of the Secretary is that is referred to in 26 U.S.C. Sect. 6203. I have
                    Message 9 of 12 , Oct 27, 2008
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                      In a post I asked this question. "Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203. I have received several responses that have pointed me to 26 U.S.C. 7701(a)(11)(B), which is the definition of the term "Secretary." IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?
                    • BOB GREGORY
                      *Basically, yes, that is how it is treated in practice. The IRS, DOJ and the courts ignore 4 USC 72, which says all offices are to be exercised at the seat of
                      Message 10 of 12 , Oct 27, 2008
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                        Basically, yes, that is how it is treated in practice.  The IRS, DOJ and the courts ignore 4 USC 72, which says all offices are to be exercised at the seat of government (i.e. Washington, DC) unless expressly authorized otherwise by Congress.  There are no express authorizations for exercise of federal offices in the several states found in Title 26.

                        On Mon, Oct 27, 2008 at 10:11 PM, John H. <otoman@...> wrote:

                        In a post I asked this question. "Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203. I have received several responses that have pointed me to 26 U.S.C. 7701(a)(11)(B), which is the definition of the term "Secretary." IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?

                      • Jake
                        ...   Don t assume anything - look it up.  With respect to the IRS, the Office of Commissioner of Internal Revenue was created within the Treasury Dept. by
                        Message 11 of 12 , Oct 28, 2008
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                          > IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?
                           
                          Don't assume anything - look it up.  With respect to the IRS, the Office of Commissioner of Internal Revenue was created within the Treasury Dept. by the Act of July 1, 1862 (12 Stat. 432) & further by the Act of December 24, 1872 (17 Stat. 401).
                           
                          The IRS came into existence as a bureacracy stemming from the Office of Comm. of Internal Revenue, by the stroke of the pen of Secretary George W. Humphrey in June 1953.  The name of that bureacracy had been the Bureau of Internal Revenue & that name wasn't created by Congress either.  But the Office of Commissioner was & there are about a zillion delegation orders that delegate authority from the Secretary on down. 
                           
                          And with respect to the earlier comment that Title 26 is not "positive law", that's true, but also irrelevant.  The Titles of the U.S. Code are merely compliations of statutes & public laws, arranged so they're easier to find.  Once a Title is complete with all the laws that can be found which pertain to that classification, then the whole Title can be presented to CONgress to pass, but that hasn't been done with Title 26 (or 27).  But that doesn't change the fact that the statutes & public laws which are organized in the Code were passed by CONgress individually.  The "Title 26 not positive law" argument will be shot down every time as it always has been & you may get sanctioned for using it.
                           
                          ~ ~ ~ ~ ~  


                          --- On Mon, 10/27/08, John H. <otoman@...> wrote:
                          From: John H. <otoman@...>
                          Subject: [tips_and_tricks] Re: "office of the Secretary?
                          To: tips_and_tricks@yahoogroups.com
                          Date: Monday, October 27, 2008, 11:11 PM

                          In a post I asked this question. "Any experience or thoughts on who the "office of the Secretary" is that is referred to in 26 U.S.C. Sect. 6203. I have received several responses that have pointed me to 26 U.S.C. 7701(a)(11)( B), which is the definition of the term "Secretary." IS one to assume that the "office" of the Secretary is anywhere that his delegate performs a function for the Secretary?

                        • mn_chicago
                          ... Do you have cases where a court refused to abide by 4 USC 72? There is an argument to be made that the courts MUST follow the statutes when demand is so
                          Message 12 of 12 , Oct 28, 2008
                          • 0 Attachment
                            --- In tips_and_tricks@yahoogroups.com, "BOB GREGORY" <rhgusn@...>
                            wrote:

                            > *Basically, yes, that is how it is treated in practice. The IRS,
                            > DOJ and the courts ignore 4 USC 72,

                            Do you have cases where a court refused to abide
                            by 4 USC 72? There is an argument to be made that
                            the courts MUST follow the statutes when demand is
                            so made.

                            Curious.

                            mn

                            As an added thought, while 4 USC 72 seems a potent
                            argument, and where courts may ignore it, it has
                            always been my position that wins against the IRS
                            are best accomplished BEFORE going to court.

                            This is done by making these kind of challenges in
                            letter format to IRS agents, making them prove any
                            and every assertion they make, from their very first
                            contact. Of course, one always tells them that you
                            are certainly willing to pay all lawful taxes the
                            IRS can prove is due and owing.

                            I have dropped off challenges to an IRS agent and
                            the District Officer, personally, without ever
                            getting a response. It does work.

                            My favorite and first challenge is when they start
                            out with "Dear Taxpayer..." I let them know thay
                            are mistaken and demand proof that they can refer
                            to me as a "taxpayer."

                            Cheers!


                            There is also the matter of challenging the DOJ's
                            ability to represent the IRS in court. I have not
                            tested it, but there is an argument to be made there,
                            as well.
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