Re: [tips_and_tricks] Need Help
Is this what you are looking for?
26 USC 7806(b) says that Title 26 is not the law. In other
> words, "No inference, implication or presumption of legislative"law."
> construction shall be drawn or made by reason of the location or
> grouping of any particular section or provision or portion of this
> title..." N.B. "legislative construction" means
>only defines a contract
> The Internal Revenue Code is not the law. It
> between the IRS and the individual.<<<<Above has no more specific cite ( Reference) in website I found it
> TITLE 26, UNITED STATES CODE SERVICE.
> Section 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.
--- On Tue, 5/19/09, John Hill <otoman@...> wrote:
From: John Hill <otoman@...>
Subject: [tips_and_tricks] Need Help
Date: Tuesday, May 19, 2009, 8:57 PM
I am preparing a tax court petition regarding a Notice of Federal Tax Lien. I am again very short on time and have looked for this citation but am unable to find it. It may be a statement within statute or a court citation. I do not remember. I just remember the basics of the cite, statement. It is regarding Congresses desire, or intent, to avoid court proceedings if at all possible concerning income tax matters. Does anyone have this or any ideas where it is? Thanks Much to All