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26 Code of Federal Regulations 601.101 Introduction -[emphasis added throughout]
[Code of Federal Regulations]
[Title 26, Volume 19]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.101]
[Page 6]
TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY--
(Continued)
PART 601--STATEMENT OF PROCEDURAL RULES--Table of Contents
Subpart A--General Procedural Rules
Sec. 601.101
Introduction.
(a) General. The Internal Revenue Service is a bureau of the
Department of the Treasury under the immediate direction of the
Commissioner of Internal Revenue. The Commissioner has general
superintendence of the assessment and collection of all taxes imposed by
any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed. Within an internal revenue district the internal revenue laws are administered by a district director of internal revenue. The Director, Foreign Operations District, administers the internal revenue laws applicable to taxpayers residing or doing business abroad, foreign taxpayers deriving income from sources within the United States, and taxpayers who are required to withhold tax on certain payments to nonresident aliens and foreign corporations, provided the books and records of those taxpayers are located outside the United States. For purposes of these procedural rules any reference to a district director or a district office includes the Director, Foreign Operations District, or the District Office, Foreign Operations District, if appropriate. Generally, the procedural rules of the Service are based on the Internal Revenue Code of 1939 and
the Internal Revenue Code of 1954, and the procedural rules in this part apply to the taxes imposed by both Codes except to the extent specifically stated or where the procedure under one Code is incompatible with the procedure under the other Code. Reference to sections of the Code are references to the Internal Revenue Code of 1954, unless otherwise expressly indicated.
NOTICE THAT FIRST IT STATES THAT THE INTERNAL REVENUE SERVICE "is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. THEN IT STATES; "The Internal Revenue Service is the agency by which these functions† are performed."
ARE WE SEEING THE BIG PICTURE HERE? THE ONLY "BUREAU" IS THE ATF. THINK ABOUT THAT ONE FOR AWHILE...† WHAT IT DOESN'T SAY IS THE INTERNAL REVENUE SERVICE IS AN "AGENCY" OF THE DEPARTMENT OF THE TREASURY, DOES IT?♠
We have here a "Commissioner of Internal Revenue". There is also Chief Counsel for Internal Revenue Service.
The only question becomes- is there ANY LAW imposing a tax?
[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.0-1]
[Page 8]
TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
PART 1--INCOME TAXES--Table of Contents
Sec. 1.0-1 Internal Revenue Code of 1954 and regulations.
(a) Enactment of law. The Internal Revenue Code of 1954 which became
law upon enactment of Public Law 591, 83d Congress, approved August 16,
1954, provides in part as follows:
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That
(a) Citation. (1) The provisions of this Act set forth under the
heading "Internal Revenue Title" may be cited as the "Internal
Revenue Code of 1954"
(2) The Internal Revenue Code enacted on February 10, 1939, as
amended, may be cited as the "Internal Revenue Code of 1939".
(b) Publication. This Act shall be published as volume 68A of the
United States Statutes at Large, with a comprehensive table of contents
and an appendix; but without an index or marginal references. The date
of enactment, bill number, public law number, and chapter number, shall
be printed as a headnote.
(c) Cross reference. For saving provisions, effective date
provisions, and other related provisions, see chapter 80 (sec. 7801 and
following) of the Internal Revenue Code of 1954.
(d) Enactment of Internal Revenue Title into law. The Internal
Revenue Title referred to in subsection (a)(1) is as follows:
* * * * *
In general, the provisions of the Internal Revenue Code of 1954 are applicable with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954. Certain provisions of that Code are deemed to be included in the Internal Revenue Code of 1939. See section 7851.
27 CFR part 24
So what have we learned? Most of the FOUNDATION for any internal revenue law was repealed in 1939? Leaving 77 tax treaties in place as the ONLY foundation left for their precious †"internal revenue laws".†.
GOD doesn't make it easy, HE only makes it possible.
According to the Internal Revenue Manual:
Part 5, Collection Activity
105.4.1.2 (07/27/98)
Introduction
(1) Our system of taxation is dependent on taxpayers' belief that the tax laws they follow apply to everyone and that the Internal Revenue Service will respect and protect their rights (is this a joke?) under the law. These are fundamental principles of voluntary compliance.
Are you a believer in voluntary compliance? Laws are mandatory on the subjects of them. Compliance is only voluntary where it is not mandatory. Think about that for a while. Jack Cohen
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