Re: Where are the IRS District Directors??
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