The Code of Federal Regulations (CFR) Index and Finding Aids - Parallel Table of Authorities shows the location of published regulations. Those applicable to assessment, collection and enforcement laws in Title 26 (I.R. Code), and their LEVEL OF APPLICABILITY are shown as follows in THAT I.R. TABLE:
Section Enforcement Regulation in: Description
======= ========================== ======================
6020 27 CFR Part 53,70 Return Prepared by Sec.
6201 27 CFR Part 70 Assessment Authority
6203 27 CFR Part 70 Method of Assessment
6212 NO REGULATION Notice of Deficiency
6213 NO REGULATION ...Petition To Tax Court
6214 NO REGULATION Determinations By Tax Court
6215 NO REGULATION Assessment ... By Tax Court
6301 27 Part 70,24,25,250,270,275 Collection Authority
6303 27 Part 70 Notice & Demand For Tax
6321 27 Part 70 Liens For Tax
6331-43 27 Part 70 Levy and Distraint
6651 27 Part 70,24,25,194 Failure to File or Pay
6671 27 Part 70 Penalty Assessed
6672 27 Part 70 Failure toCollect and Pay Over
6701 27 Part 70 Penalties For Understatement
7201 NO REGULATION Attempt to Evade or Defeat
7203 NO REGULATION Willful Failure to File...
7207 27 Part 70 Fraudulent Returns
7212 27 Part 170,270,275,285,290, Interference with I.R. Laws
7401 27 Part 70 Judicial Proceedings Authority
7402 NO REGULATION Court's Jurisdiction to Enforce
7403 27 Part 70 Judicial Action To Enforce Lien
7454 NO REGULATION Burden of Proof ... Transferee Cases
7601 27 Part 70 Canvass of District....
7602 27 Part 70,170,296 Examination of Books ....
7603 27 Part 70 Service of Summons
7604 27 Part 70 Enforcement of Summons
7605 27 Part 70 Time & Place For Examination
7608 27 Part 70,170,296 Authority of Enforcement Officers
The Supreme Court has established that the authority of laws in the Internal Revenue Code is dependent upon the regulations promulgated by the Secretary, as stated in:
"we think it is important to
note that the Act's civil and criminal penalties attach only upon violation of
regulations promulgated by the Secretary; if the Secretary were to do nothing,
the Act itself would impose no penalties on anyone."
None of the IRS presentments under Title 26 are supported or authorized by "promulgated" implementing regulations, upon which their authority exists !
Nothing that they do is legitimate,
however, the courts have fraudulently gotten around this limitation by ruling
that unless the language of the statute itself invokes the requirement for
"promulgated regulations", then regulations are not necessary. The
Courts conveniently ignore the fact that when regulations ARE published, that
publication becomes the extent of the public notice, required to be given to
the American People, regarding the extent and nature of the law's new
This of course, leaves the question:
How can the government legally exceed the authority that was given as a Public Notice of authority ? (They can't, but don't ask a (criminal) judge, They won't answer !)
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