Where are the IRS District Directors??
- A while back an acquaintance of mine spent hours on the phone trying
to find a District Director even called collections but NOBODY could tell
them how to contact a district director.
Below 26 CFR says ONLY a DISTRICT DIRECTOR CAN RELEASE THESE 21-DAY BANK
LEVYs during the holding period. It's RIGHT HERE IN THEIR REGULATIONS!
YOO-HOO, MR. DISTRICT DIRECTOR WHERE ARE YOOOOOUUUU ??
(acknowledging this is in section 301, it is still very interesting that
it refers to district director all over the place
PART 301 PROCEDURE AND ADMINISTRATION
Seizure of Property for Collection of Taxes
301.6332-3 The 21-day holding period applicable to property held by
c) 21-day holding period (1) In general. When a levy is made on deposits
held by a bank, the bank shall surrender such deposits (not otherwise
subject to an attachment or execution under judicial process) only after 21
calendar days after the date the levy is made. The district director may
request an extension of the 21-day holding period pursuant to paragraph (d)(2) of
this section. During the prescribed holding period, or any extension
thereof, the levy shall be released only upon notification to the bank by the
district director of a decision by the Internal Revenue Service to release
the levy. If the bank does not receive such notification from the district
director within the prescribed holding period, or any extension thereof, the
bank must surrender the deposits, including any interest thereon as
determined in accordance with paragraph (c)(2) of this section (up to the amount
of the levy), on the first business day after the holding period, or any
extension thereof, expires. See 301.6331-1(c) to determine when a levy served
by mail is made.
Remember, CFR sections under 301.XXX are only for "employees."
- There is a post pending right now that asks where the district directors are. Below is a statute I contend explains the failure to change every reference to district director in the code & regs to area director. They changed it in bulk in the Public Law below:
Reorganization of Internal Revenue Service"(a) In General.The Commissioner of Internal Revenue shall develop and implement a plan to reorganize the Internal Revenue Service. The plan shall"(1) supersede any organization or reorganization of the Internal Revenue Service based on any statute or reorganization plan applicable on the effective date of this section;"(2) eliminate or substantially modify the existing organization of the Internal Revenue Service which is based on a national, regional, and district structure;"(3) establish organizational units serving particular groups of taxpayers with similar needs; and"(4) ensure an independent appeals function within the Internal Revenue Service, including the prohibition in the plan of ex parte communications between appeals officers and other Internal Revenue Service employees to the extent that such communications appear to compromise the independence of the appeals officers."(b) Savings Provisions."(1) Preservation of specific tax rights and remedies.Nothing in the plan developed and implemented under subsection (a) shall be considered to impair any right or remedy, including trial by jury, to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector of internal revenue, the principal officer for the internal revenue district, or the Secretary, shall be deemed to refer to the officer whose act or acts referred to in the preceding sentence gave rise to such action. The venue of any such action shall be the same as under existing law."(2) Continuing effect of legal documents.All orders, determinations, rules, regulations, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges, and other administrative actions"(A) which have been issued, made, granted, or allowed to become effective by the President, any Federal agency or official thereof, or by a court of competent jurisdiction, in the performance of any function transferred or affected by the reorganization of the Internal Revenue Service or any other administrative unit of the Department of the Treasury under this section; and"(B) which are in effect at the time this section takes effect, or were final before the effective date of this section and are to become effective on or after the effective date of this section,shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law by the President, the Secretary of the Treasury, the Commissioner of Internal Revenue, or other authorized official, a court of competent jurisdiction, or by operation of law."(3) Proceedings not affected.The provisions of this section shall not affect any proceedings, including notices of proposed rulemaking, or any application for any license, permit, certificate, or financial assistance pending before the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service) at the time this section takes effect, with respect to functions transferred or affected by the reorganization under this section but such proceedings and applications shall continue. Orders shall be issued in such proceedings, appeals shall be taken therefrom, and payments shall be made pursuant to such orders, as if this section had not been enacted, and orders issued in any such proceedings shall continue in effect until modified, terminated, superseded, or revoked by a duly authorized official, by a court of competent jurisdiction, or by operation of law. Nothing in this paragraph shall be deemed to prohibit the discontinuance or modification of any such proceeding under the same terms and conditions and to the same extent that such proceeding could have been discontinued or modified if this section had not been enacted."(4) Suits not affected.The provisions of this section shall not affect suits commenced before the effective date of this section, and in all such suits, proceedings shall be had, appeals taken, and judgments rendered in the same manner and with the same effect as if this section had not been enacted."(5) Nonabatement of actions.No suit, action, or other proceeding commenced by or against the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service), or by or against any individual in the official capacity of such individual as an officer of the Department of the Treasury, shall abate by reason of the enactment of this section."(6) Administrative actions relating to promulgation of regulations.Any administrative action relating to the preparation or promulgation of a regulation by the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service) relating to a function transferred or affected by the reorganization under this section may be continued by the Department of the Treasury through any appropriate administrative unit of the Department, including the Internal Revenue Service with the same effect as if this section had not been enacted."(c) Effective Date.This section shall take effect on the date of the enactment of this Act [July 22, 1998]."
It appears that in 2004, many of the references to "internal revenue districts" & "district director" were REMOVED.
Maybe the Director of International Operations is the “man behind the curtains”?
26 CFR 31-02 General definitions and use of terms.
(a) In general. As used in the regulations in this part, unless otherwise expressly indicated—
(7) District director means district director of internal revenue. The term also includes the Director of International Operations in all cases where the authority to perform the functions which may be performed by a district director has been delegated to the Director of International Operations.
26 CFR 31.6001-6 Notice by district director requiring returns, statements, or the keeping of records.
The district director may require any person, by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for any of the taxes to which the regulations in this part have application.
Patrick in California
"It ain't what ya don't know that hurts ya. What really puts a hurtin' on ya is what ya knows for sure, that just ain't so." -- Uncle Remus