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IRM

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  • JD
    Here is something you can toss around the table 9.1.3.1 (07-29-2002) Overview 1.. Federal crimes are exclusively statutory crimes since the general police
    Message 1 of 5 , Sep 28 7:27 PM
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      Here is something you can toss around the table

      9.1.3.1  (07-29-2002)
      Overview

      1. Federal crimes are exclusively statutory crimes since the general police power is still lodged in the several states. Federal prosecution is limited to the areas prescribed by federal statute. (my emphasis)
      2. The initial subsection of this section defines various aspects of the law.
      3. The following subsections of the section contain:
        • The complete text of the more frequently used penal sections of the United States Code (USC), Title 26, Internal Revenue Code (IRC), and some elements that need to be established to sustain prosecution.
        • The complete text of the penal sections of the United States Code, Title 18, that are within the jurisdiction of IRS, and some elements that need to be established to sustain prosecution.
        • The complete text of the penal statutes of the United States Code, Title 31, that are within the jurisdiction of IRS.
        • The complete text of the statutes governing the Periods of Limitation for criminal prosecution for both Title 26 and Title 18 prosecutions.
        • Information relating to criminal fines and penalties.
      4. This chapter does not include the text of the civil and criminal forfeiture statutes within CI jurisdiction. See IRM, 9.7, Asset Seizure and Forfeiture concerning those topics. Exhibit 9.1.3-1 provides a list of those statutes within the jurisdiction of Criminal Investigation (CI) including the forfeiture statutes.

      9.1.3.3.4.1  (07-29-2002)
      IRC §7203, Elements of the Offense

      1. The following elements of the offense must be established to sustain a conviction of IRC §7203:
        1. A duty, as required by law or regulations, to make a return (pay a tax due and owing, keep records, or supply information) for the year or period involved.
        2. Failure to fulfill the legal duty at the time required by law or
          regulation.
        3. Willfulness. See subsection 9.1.3.3.2.2.3 above.
      2. The following paragraphs give some additional information concerning the elements as they pertain to specific situations.
    • JD
      Anyone know if the attached has been deleted or changed to another section. If changed, could you please provide the manual now located?
      Message 2 of 5 , Mar 17, 2004
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        Anyone know if the attached has been deleted or changed to another section.  If changed, could you please provide the manual now located?
      • Dave Miner
        JD -- The entire Internal Revenue Manual is available online, at http://www.irs.gov/irm/. Yours in freedom, Dave Miner www.FreedomSite.net ... From: JD To:
        Message 3 of 5 , Mar 20, 2004
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          JD --
           
          The entire Internal Revenue Manual is available online, at http://www.irs.gov/irm/.
           
          Yours in freedom,
           
           
          ----- Original Message -----
          From: JD
          Sent: Wednesday, March 17, 2004 2:55 PM
          Subject: [tips_and_tricks] IRM

          Anyone know if the attached has been deleted or changed to another section.  If changed, could you please provide the manual now located?

        • JD
          I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere. Anyone have an idea? Thanks.
          Message 4 of 5 , Nov 13, 2004
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            I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere.  Anyone have an idea?  Thanks.
          • David L. Miner
            JD -- The Internal Revenue Manual is the policies and procedures manual for the IRS. It is binding on the IRS and all its employees, but is not binding on any
            Message 5 of 5 , Nov 14, 2004
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              JD --
               
              The Internal Revenue Manual is the policies and procedures manual for the IRS.  It is binding on the IRS and all its employees, but is not binding on any individual, taxpayer or non-taxpayer.
               

              Yours in freedom,

              Dave Miner
              www.FreedomSite.net

               
              -----Original Message-----
              From: JD [mailto:jdulaney@...]
              Sent: Sunday, November 14, 2004 12:21 AM
              To: Tips
              Subject: [tips_and_tricks] IRM

              I am sure that the IRM has no delegated authority, but cannot remember where I saw either a court cite or a statute somewhere.  Anyone have an idea?  Thanks.

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