Published

Published Regulations

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

                    295,296

 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."
[California Bankers Assn. v. Schultz, 416 U.S. 21,26 (1974)]

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 requirements.

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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