
Subject: INCOME TAXES / UNITED STATES CODES / CODE
OF FEDERAL REGULATIONS / and / WHO IS LIABLE? (If you
are online you can click on each “blue number” or “red” or “CFR Section”, and it will
take you to that government site)
________________________________________________

United States Code
TITLE 44 - PUBLIC PRINTING AND DOCUMENTS
 CHAPTER 15 - FEDERAL REGISTER AND CODE OF FEDERAL REGULATIONS
*** Title 44 USC Sec. 1501. Definitions ***

As used in this chapter, unless the context otherwise requires ''document'' means a Presidential proclamation or Executive
order and an order, regulation, rule, certificate, code of fair
competition, license, notice, or similar instrument, issued,
prescribed, or promulgated by a Federal agency;
''Federal agency'' or ''agency'' means the President of the
United States, or an executive department, independent board,
establishment, bureau, agency, institution, commission, or
separate office of the administrative branch of the Government of
the United States but not the legislative or judicial branches of
the Government;
''person'' means an individual, partnership, association, or
corporation; and
''National Archives of the United States'' has the same meaning
as in section 2901(11) of this title
___________________________________________________________________
United States Code
 TITLE 44 - PUBLIC PRINTING AND DOCUMENTS
 CHAPTER 15 - FEDERAL REGISTER AND CODE OF FEDERAL REGULATIONS
*** Sec. 1505. Documents to be published in Federal Register ***



(a) Proclamations and Executive Orders; Documents Having General Applicability and Legal Effect;
Documents Required To Be Published by Congress. There shall be published in the Federal Register  (1) Presidential proclamations and Executive orders, except
those not having general applicability and legal effect or
effective only against Federal agencies or persons in their
capacity as officers, agents, or employees thereof;
 (2) documents or classes of documents that the President may
determine from time to time have general applicability and legal
effect; and
(3) documents or classes of documents that may be required so
to be published by Act of Congress.
For the purposes of this chapter every document or order which prescribes a penalty has general
applicability and legal effect.
(b) Documents Authorized To Be Published by Regulations; Comments and News Items Excluded. In
addition to the foregoing there shall also be published in the Federal Register other documents or classes
of documents authorized to be published by regulations prescribed under this chapter with the approval of
the President, but comments or news items of any character may not be published in the Federal Register.
(c) Suspension of Requirements for Filing of Documents; Alternate Systems for Promulgating, Filing, or
Publishing Documents; Preservation of Originals. In the event of an attack or threatened attack upon the

continental United States and a determination by the President that as a result of an attack or threatened
attack  (1) publication of the Federal Register or filing of documents
with the Office of the Federal Register is impracticable, or
 (2) under existing conditions publication in the Federal
Register would not serve to give appropriate notice to the public
of the contents of documents, the President may, without regard
to any other provision of law, suspend all or part of the
requirements of law or regulation for filing with the Office or
publication in the Federal Register of documents or classes of
documents.
The suspensions shall remain in effect until revoked by the President, or by concurrent resolution
of the Congress. The President shall establish alternate systems for promulgating, filing, or
publishing documents or classes of
 documents affected by such
suspensions, including
requirements relating to their
effectiveness or validity, that may be
considered under the then existing
circumstances practicable to provide public
notice of the issuance and of the contents of
the documents. The alternate systems may,
without limitation, provide for the use of
regional or specialized publications or
depositories for documents, or of the press,
the radio, or similar mediums of general
communication. Compliance with alternate
systems of filing or publication shall have
the same effect as filing with the Office or
publication in the Federal Register under
this chapter or other law or regulation. With
respect to documents promulgated under
alternate systems, each agency shall
preserve the original and two duplicate
originals or two certified copies for filing
with the Office when the President
determines that it is practicable>
____________________________________
________________________
United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 61 INFORMATION
AND RETURNS
 Subchap
ter A Returns
and
Records
 P
A
R
T
I
R
E
C
O
R
D
S
,
S
T
A
T
E
M
E
N
T
S
,
A
N
D
S
P
E
C
I
A
L
R
E
T
U
R
N
S

*** 26CFR Sec. 6001. Notice or
regulations requiring records, statements,
and special returns ***
Every person liable for any tax imposed by
this title, or for the collection thereof, shall
keep such records, render such statements,
make such returns, and comply with such
rules and regulations as the Secretary may
from time to time prescribe. Whenever in
the judgment of the Secretary it is
necessary, he may require any person, by
notice served upon such person or by
regulations, to make such returns, render
such statements, or keep such records, as
the Secretary deems sufficient to show
whether or not such person is liable for
tax under this title. The only records which
an employer shall be required to keep under
this section in connection with charged tips
shall be charge receipts, records necessary to
comply with section 6053(c), and copies of
statements furnished by employees under
section 6053(a).
Parallel authorities for 26 USC 6001
(from CFR)
[NB: because this service is automated, and
the information it uses relatively volatile,
this listing may not be complete and is
presented for reference only. You may want
to consult the House of Representatives
parallel table of authorities for a complete
listing.]
 26 CFR part 1
 26 CFR part 31
 26 CFR part 55
 26 CFR part 156
 27 CFR part 19
 27 CFR part 53
 27 CFR part 194
 27 CFR part 250
 27 CFR part 296
[Revised as of Apr. 1, 1998 for: 1.01-1.60,
1.301-1.640, 1.851-1.907. Apr. 1, 1997 for
others]
 TITLE 26--INTERNAL
REVENUE
 CHAPTER I--INTERNAL
REVENUE SERVICE,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER A-INCOME TAX
 PART 1-INCOME
TAXES
[Revised as of Apr. 1, 1998 for: 1.01-1.640,
1.851-end, Apr. 1, 1997 for others]
 TITLE 26--INTERNAL
REVENUE
 CHAPTER I--INTERNAL
REVENUE SERVICE,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER C-EMPLOYMENT
TAXES AND
COLLECTION OF
INCOME TAX AT
SOURCE
 PART 31-EMPLOYME
NT TAXES
AND
COLLECTI
ON OF
INCOME
TAX AT
SOURCE
[Revised as of Apr. 1, 1998 for: 1.01-1.640,
1.851-end, Apr. 1, 1997 for others]

TITLE 26--INTERNAL
REVENUE
 CHAPTER I--INTERNAL
REVENUE SERVICE,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER D-MISCELLANEOUS
EXCISE TAXES
 PART 55-EXCISE
TAX ON
REAL
ESTATE
INVESTME
NT TRUSTS
AND
REGULATE
D
INVESTME
NT
COMPANIE
S
[Revised as of Apr. 1, 1998 for: 1.01-1.640,
1.851-end, Apr. 1, 1997 for others]
 TITLE 26--INTERNAL
REVENUE
 CHAPTER I--INTERNAL
REVENUE SERVICE,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER D-MISCELLANEOUS
EXCISE TAXES
 PART 156-EXCISE
TAX ON
GREENMAI
L
[Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL,
TOBACCO PRODUCTS AND
FIREARMS
 CHAPTER I--BUREAU
OF ALCOHOL,
TOBACCO AND
FIREARMS,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER A-LIQUORS
 PART 19-DISTILLED
SPIRITS
PLANTS
[Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL,
TOBACCO PRODUCTS AND
FIREARMS
 CHAPTER I--BUREAU
OF ALCOHOL,
TOBACCO AND
FIREARMS,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER C-FIREARMS
 PART 53-MANUFACT
URERS
EXCISE
TAXES.
FIREARMS
AND
AMMUNITI
ON
[Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL,
TOBACCO PRODUCTS AND
FIREARMS
 CHAPTER I--BUREAU
OF ALCOHOL,
TOBACCO AND
FIREARMS,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER M-ALCOHOL,
TOBACCO AND
OTHER EXCISE
TAXES
 PART 194-LIQUOR
DEALERS
[Revised as of Apr. 1, 1997]
 TITLE 27--ALCOHOL,
TOBACCO PRODUCTS AND
FIREARMS
 CHAPTER I--BUREAU
OF ALCOHOL,
TOBACCO AND
FIREARMS,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER M-ALCOHOL,
TOBACCO AND
OTHER EXCISE
TAXES
 PART 250-LIQUORS
AND
ARTICLES
FROM
PUERTO
RICO AND
THE
VIRGIN
ISLANDS
[Revised as of Apr. 1, 1997]
 TITLE 27--ALCOHOL,
TOBACCO PRODUCTS AND
FIREARMS
 CHAPTER I--BUREAU
OF ALCOHOL,
TOBACCO AND
FIREARMS,
DEPARTMENT OF THE
TREASURY
 SUBCHAPTER M-ALCOHOL,
TOBACCO AND
OTHER EXCISE
TAXES
 PART 296-MISCELLA
NEOUS
REGULATI
ONS
RELATING
TO
TOBACCO
PRODUCTS
AND
CIGARETT
E PAPERS
AND TUBES

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 63 ASSESSMENT
 Subchap
ter A In
General
*** Sec. 6201. Assessment authority
***

(a) Authority of Secretary
The Secretary is authorized and required to
make the inquiries, determinations, and
assessments of all taxes (including interest,
additional amounts, additions to the tax, and
assessable penalties) imposed by this title, or
accruing under any former internal revenue
law, which have not been duly paid by
stamp at the time and in the manner
provided by law. Such authority shall extend
to and include the following:
 (1) Taxes shown on return
The Secretary shall assess all
taxes determined by the taxpayer
or by the Secretary as to which
returns or lists are made under
this title.
 (2) Unpaid taxes payable by
stamp
 (A) Omitted stamps
Whenever any article

upon which a tax is
required to be paid
by means of a stamp is
sold or removed for sale
or use by the
manufacturer thereof or
whenever any transaction
or act upon
which a tax is required to
be paid by means of a
stamp occurs
without the use of the
proper stamp, it shall be
the duty of
the Secretary, upon such
information as he can
obtain, to
estimate the amount of tax
which has been omitted to
be paid
and to make assessment
therefor upon the person
or persons the
Secretary determines to be
liable for such tax.
 (B) Check or money order
not duly paid
In any case in which a
check or money order
received under
authority of section 6311
as payment for stamps is
not duly
paid, the unpaid amount
may be immediately
assessed as if it
were a tax imposed by this
title, due at the time of
such
receipt, from the person
who tendered such check
or money
order.
(3) Erroneous income tax
prepayment credits
If on any return or claim for refund
of income taxes under
subtitle A there is an overstatement
of the credit for income tax
withheld at the source, or of the
amount paid as estimated income
tax, the amount so overstated which
is allowed against the tax
shown on the return or which is
allowed as a credit or refund may
be assessed by the Secretary in the




same manner as in the case of
a mathematical or clerical error
appearing upon the return,
except that the provisions of
section 6213(b)(2) (relating to
abatement of mathematical or
clerical error assessments) shall
not apply with regard to any
assessment under this paragraph.
(b) Amount not to be assessed
 (1) Estimated income tax
No unpaid amount of estimated
income tax required to be paid
under section 6654 or 6655 shall be
assessed.
 (2) Federal unemployment tax
No unpaid amount of Federal
unemployment tax for any calendar
quarter or other period of a
calendar year, computed as
provided
in section 6157, shall be assessed.
(c) Compensation of child
Any income tax under chapter 1 assessed
against a child, to the extent attributable to
amounts includible in the gross income of
the child, and not of the parent, solely by
reason of section 73(a), shall, if not paid by
the child, for all purposes be considered as
having also been properly assessed against
the parent.
(d) Required reasonable verification of
information returns
In any court proceeding, if a taxpayer asserts
a reasonable dispute with respect to any item
of income reported on an information return
filed with the Secretary under subpart B or C
of part III of subchapter A of chapter 61 by a
third party and the taxpayer has fully
cooperated with the Secretary (including
providing, within a reasonable period of
time, access to and inspection of all
witnesses, information, and documents
within the control of the taxpayer as
reasonably requested by the Secretary), the
Secretary shall have the burden of producing
reasonable and probative information
concerning such deficiency in addition to
such information return.
(e) Deficiency proceedings
For special rules applicable to deficiencies
of income,
estate, gift, and certain excise taxes, see
subchapter B.
Parallel authorities for 26 USC 6201
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
27 CFR part 70 [Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL, TOBACCO
PRODUCTS AND FIREARMS
 CHAPTER I--BUREAU OF
ALCOHOL, TOBACCO AND
FIREARMS, DEPARTMENT
OF THE TREASURY
 SUBCHAPTER F-PROCEDURES AND
PRACTICES
 PART 70-PROCEDURE
AND
ADMINISTRA
TION

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 63 ASSESSMENT
 Subchap
ter A In
General

*** Sec. 6203. Method of assessment ***
The assessment shall be made by recording the
liability of the taxpayer in the office of the Secretary
in accordance with rules or regulations prescribed by
the Secretary. Upon request of the taxpayer, the
Secretary shall furnish the taxpayer a copy of the
record of the assessment.
Parallel authorities for 26 USC 6203
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 27 CFR part 70
[Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL, TOBACCO
PRODUCTS AND FIREARMS
 CHAPTER I--BUREAU OF
ALCOHOL, TOBACCO AND
FIREARMS, DEPARTMENT
OF THE TREASURY
 SUBCHAPTER F-PROCEDURES AND
PRACTICES
 PART 70-PROCEDURE
AND
ADMINISTRA
TION

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 61 INFORMATION
AND RETURNS
 Subchap
ter A Returns
and
Records
 P
A
R
T
I
I
T
A
X
R
E
T
U
R
N
S
O
R
S
T
A
T
E
M
E
N
T
S


S
u
b
p
a
r
t
D
-
*** Sec. 6020. Returns prepared for or
executed by Secretary ***

(a) Preparation of return by Secretary
If any person shall fail to make a return
required by this title or by regulations
prescribed thereunder, but shall consent to
disclose all information necessary for the
preparation thereof, then, and in that case,
the Secretary may prepare such return,
which, being signed by such person, may be
received by the Secretary as the return of
such person.
(b) Execution of return by Secretary
 (1) Authority of Secretary to
execute return
If any person fails to make any
return required by any internal
revenue law or regulation made
thereunder at the time prescribed
therefor, or makes, willfully or
otherwise, a false or fraudulent
return, the Secretary shall make
such return from his own
knowledge and from such
information as he can obtain
through
testimony or otherwise.
 (2) Status of returns
Any return so made and subscribed
by the Secretary shall be
prima facie good and sufficient for
all legal purposes.
M
i
s
Parallel
authorities for 26 USC 6020
c
e(from CFR)
l[NB: because this service is automated, and the
linformation it uses relatively volatile, this listing may
anot be complete and is presented for reference only.
n
You may want to consult the House of
eRepresentatives parallel table of authorities for a
o
complete listing.]
u
 27 CFR part 53
s
 27 CFR part 70
[Revised as of Apr. 1, 1998]
P
r  TITLE 27--ALCOHOL, TOBACCO
PRODUCTS AND FIREARMS
o
 CHAPTER I--BUREAU OF
v
ALCOHOL, TOBACCO AND
i
FIREARMS, DEPARTMENT
s
OF THE TREASURY
i
 SUBCHAPTER C-o
FIREARMS
n
 PART 53-s
MANUFACTU
RERS EXCISE
TAXES.
FIREARMS
AND
AMMUNITION
[Revised as of Apr. 1, 1998]

TITLE 27--ALCOHOL, TOBACCO
PRODUCTS AND FIREARMS
 CHAPTER I--BUREAU OF
ALCOHOL, TOBACCO AND
FIREARMS, DEPARTMENT
OF THE TREASURY
 SUBCHAPTER F-PROCEDURES AND
PRACTICES
 PART 70-PROCEDURE
AND
ADMINISTRA
TION
______________
______________
______________
______

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 64 COLLECTION
 Subchap
ter A General
Provisio
ns

________________
________________
___
United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 64 COLLECTION
 Subchap
ter C Lien for
Taxes
 P
A
R
T
I
I
L
I
E
N
S
*** Sec. 6301. Collection authority ***
The Secretary shall collect the taxes imposed by the
internal revenue laws.
Parallel authorities for 26 USC 6301
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 27 CFR part 53
 27 CFR part 24
 27 CFR part 25
 27 CFR part 250
 27 CFR part 270
 27 CFR part 275
 27 CFR part 70
*** Sec. 6321. Lien for taxes ***
If any person liable to pay any tax neglects or refuses
to pay the same after demand, the amount (including
any interest, additional amount, addition to tax, or
assessable penalty, together with any costs that may
accrue in addition thereto) shall be a lien in favor of
the United States upon all property and rights to
property, whether real or personal, belonging to such
person.
Parallel authorities for 26 USC 6321
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 27 CFR part 70
[Revised as of Apr. 1, 1998]
 TITLE 27--ALCOHOL, TOBACCO
PRODUCTS AND FIREARMS
 CHAPTER I--BUREAU OF
ALCOHOL, TOBACCO AND
FIREARMS, DEPARTMENT
OF THE TREASURY
 SUBCHAPTER F-PROCEDURES AND
PRACTICES
 PART 70-PROCEDURE
AND
ADMINISTRA
TION

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 64 COLLECTION
 Subchap
ter D Seizure
of
Property
for
Collecti
on of
Taxes
 P
A
R
T


I
I
L
E
V
Y
*** Sec. 6331. Levy and distraint ***

(a) Authority of Secretary
If any person liable to pay any tax neglects
or refuses to pay the same within 10 days
after notice and demand, it shall be lawful
for the Secretary to collect such tax (and
such further sum as shall be sufficient to

cover the expenses of the levy) by levy upon
all property and rights to property (except
such property as is exempt under section
6334) belonging to such person or on which
there is a lien provided in this chapter for the
payment of such tax. Levy may be made
upon the accrued salary or wages of any
officer, employee, or elected official, of the
United States, the District of Columbia, or
any agency or instrumentality of the United
States or the District of Columbia, by
serving a notice of levy on the employer (as
defined in section 3401(d)) of such officer,
employee, or elected official. If the
Secretary makes a finding that the collection
of such tax is in jeopardy, notice and
demand for immediate payment of such tax
may be made by the Secretary and, upon
failure or refusal to pay such tax, collection
thereof by levy shall be lawful without
regard to the 10-day period provided in this
section.
(b) Seizure and sale of property
The term ''levy'' as used in this title includes
the power of distraint and seizure by any
means. Except as otherwise provided in
subsection (e), a levy shall extend only to
property possessed and obligations existing
at the time thereof. In any case in which the
Secretary may levy upon property or rights
to property, he may seize and sell such
property or rights to property (whether real
or personal, tangible or intangible).
(c) Successive seizures
Whenever any property or right to property
upon which levy has been made by virtue of
subsection (a) is not sufficient to satisfy the
claim of the United States for which levy is
made, the Secretary may, thereafter, and as
often as may be necessary, proceed to levy
in like manner upon any other property
liable to levy of the person against whom
such claim exists, until the amount due from
him, together with all expenses, is fully paid.
(d) Requirement of notice before levy
 (1) In general
Levy may be made under
subsection (a) upon the salary or
wages
or other property of any person
with respect to any unpaid tax
only after the Secretary has notified
such person in writing of
his intention to make such levy.



(2) 30-day requirement
The notice required under
paragraph (1) shall be  (A) given in person,
 (B) left at the dwelling or
usual place of business of
such
person, or
 (C) sent by certified or
registered mail to such
persons's
last known address,
no less than 30 days
before the day of the levy.
(3) Jeopardy
Paragraph (1) shall not apply to a
levy if the Secretary has
made a finding under the last
sentence of subsection (a) that the
collection of tax is in jeopardy.
(4) Information included with
notice
The notice required under
paragraph (1) shall include a brief
statement which sets forth in
simple and nontechnical terms  (A) the provisions of this
title relating to levy and
sale of
property,
 (B) the procedures
applicable to the levy and
sale of
property under this title,
 (C) the administrative
appeals available to the
taxpayer with
respect to such levy and
sale and the procedures
relating to
such appeals,
 (D) the alternatives
available to taxpayers
which could
prevent levy on the
property (including
installment agreements
under section 6159),
 (E) the provisions of this
title relating to redemption
of
property and release of
liens on property, and
(F) the procedures
applicable to the




redemption of property
and the release of a lien on
property under this title.
(e) Continuing levy on salary and wages
The effect of a levy on salary or wages
payable to or received by a taxpayer shall be
continuous from the date such levy is first
made until such levy is released under
section 6343.
(f) Uneconomical levy
No levy may be made on any property if the
amount of the expenses which the Secretary
estimates (at the time of levy) would be
incurred by the Secretary with respect to the
levy and sale of such property exceeds the
fair market value of such property at the
time of levy.
(g) Levy on appearance date of summons
 (1) In general
No levy may be made on the
property of any person on any day
on
which such person (or officer or
employee of such person) is
required to appear in response to a
summons issued by the
Secretary for the purpose of
collecting any underpayment of
tax.
 (2) No application in case of
jeopardy
This subsection shall not apply if
the Secretary finds that the
collection of tax is in jeopardy.
(h) Continuing levy on certain payments
 (1) In general
If the Secretary approves a levy
under this subsection, the
effect of such levy on specified
payments to or received by a
taxpayer shall be continuous from
the date such levy is first
made until such levy is released.
Notwithstanding section 6334,
such continuous levy shall attach to
up to 15 percent of any
specified payment due to the
taxpayer.
 (2) Specified payment
For the purposes of paragraph (1),
the term ''specified
payment'' means  (A) any Federal payment
other than a payment for
which

eligibility is based on the
income or assets (or both)
of a
payee,
 (B) any payment
described in paragraph (4),
(7), (9), or (11)
of section 6334(a), and
(C) any annuity or pension
payment under the
Railroad
Retirement Act or benefit
under the Railroad
Unemployment
Insurance Act.
(i) No levy during pendency of proceedings
for refund of divisible
tax
 (1) In general
No levy may be made under
subsection (a) on the property or
rights to property of any person
with respect to any unpaid
divisible tax during the pendency
of any proceeding brought by
such person in a proper Federal
trial court for the recovery of
any portion of such divisible tax
which was paid by such person
if  (A) the decision in such
proceeding would be res
judicata
with respect to such
unpaid tax; or
 (B) such person would be
collaterally estopped from
contesting such unpaid tax
by reason of such
proceeding.
 (2) Divisible tax
For purposes of paragraph (1), the
term ''divisible tax'' means
 (A) any tax imposed by
subtitle C; and
(B) the penalty imposed
by section 6672 with
respect to any
such tax.
 (3) Exceptions
 (A) Certain unpaid taxes
This subsection shall not
apply with respect to any





unpaid
tax if (i) the taxpayer files a written notice with
the Secretary
which waives the restriction imposed by this
subsection on
levy with respect to such tax; or
(ii) the Secretary finds that the collection of
such tax is
in jeopardy.
 (B) Certain levies
This subsection shall not apply to (i) any levy to carry out an offset under
section 6402; and
(ii) any levy which was first made before the
date that the
applicable proceeding under this subsection
commenced.
 (4) Limitation on collection
activity; authority to enjoin
collection
 (A) Limitation on
collection
No proceeding in court for
the collection of any
unpaid tax
to which paragraph (1)
applies shall be begun by
the Secretary
during the pendency of a
proceeding under such
paragraph. This
subparagraph shall not
apply to (i) any counterclaim in a proceeding under
such paragraph;
or
(ii) any proceeding relating to a proceeding
under such
paragraph.
 (B) Authority to enjoin
Notwithstanding section 7421(a), a
levy or collection
proceeding prohibited by this
subsection may be enjoined
(during the period such prohibition
is in force) by the court
in which the proceeding under
paragraph (1) is brought.
 (5) Suspension of statute
of limitations on
collection
The period of limitations
under section 6502 shall
be suspended



for the period during
which the Secretary is
prohibited under
this subsection from
making a levy.
 (6) Pendency of
proceeding
For purposes of this
subsection, a proceeding is
pending
beginning on the date such
proceeding commences
and ending on the
date that a final order or
judgment from which an
appeal may be
taken is entered in such
proceeding.
 (j) No levy before
investigation of
status of property
 (1) In general
For purposes of applying
the provisions of this
subchapter, no
levy may be made on any
property or right to
property which is to
be sold under section 6335
until a thorough
investigation of the
status of such property has
been completed.
 (2) Elements in
investigation
For purposes of paragraph
(1), an investigation of the
status
of any property shall
include (A) a verification of the taxpayer's
liability;
(B) the completion of an analysis
under subsection (f);
(C) the determination that the
equity in such property is
sufficient to yield net proceeds
from the sale of such property
to apply to such liability; and
(D) a thorough consideration of
alternative collection
methods.
 (k) No levy while certain
offers pending or




installment agreement
pending or in effect
 (1) Offer-incompromise
pending
No levy may be
made under
subsection (a) on
the property or
rights to property
of any person
with respect to
any unpaid tax (A) during the period that an offerin-compromise by such
person under section 7122 of such
unpaid tax is pending with
the Secretary; and
(B) if such offer is rejected by the
Secretary, during the 30
days thereafter (and, if an appeal of
such rejection is filed
within such 30 days, during the
period that such appeal is
pending).
For purposes of subparagraph (A),
an offer is pending beginning
on the date the Secretary accepts
such offer for processing.
 (2) Installment agreements
No levy may be made
under subsection (a) on
the property or
rights to property of any
person with respect to any
unpaid tax (A) during the period that an offer
by such person for an
installment agreement under
section 6159 for payment of such
unpaid tax is pending with the
Secretary;
(B) if such offer is rejected by the
Secretary, during the 30
days thereafter (and, if an appeal of
such rejection is filed
within such 30 days, during the
period that such appeal is
pending);
(C) during the period that such an
installment agreement for
payment of such unpaid tax is in
effect; and
(D) if such agreement is terminated
by the Secretary, during
the 30 days thereafter (and, if an
appeal of such termination
is filed within such 30 days, during
the period that such
appeal is pending).
 (3) Certain rules to apply
Rules similar to the rules
of paragraphs (3), (4), and
(5) of
subsection (i) shall apply
for purposes of this
subsection.
 (l) Cross
references
 (1) For provisions relating
to jeopardy, see
subchapter A of
chapter 70.
 (2) For proceedings
applicable to sale of seized
property see
section 6335.
 (3) For release and notice
of release of levy, see
section
6343.
on of
Taxes

I
I
L
E
V
Y
*** Sec. 6332. Surrender of property
subject to levy ***

Parallel authorities for 26 USC 6331
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 27 CFR part 70
 ____________________________________
_____________________
United
States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 64 COLLECTION
 Subchap
ter D Seizure
of
Property
for
Collecti
P
A
R
T

(a) Requirement
Except as otherwise provided in this section,
any person in possession of (or obligated
with respect to) property or rights to
property subject to levy upon which a levy
has been made shall, upon demand of the
Secretary, surrender such property or rights
(or discharge such obligation) to the
Secretary, except such part of the property
or rights as is, at the time of such demand,
subject to an attachment or execution under
any judicial process.
(b) Special rule for life insurance and
endowment contracts
 (1) In general
A levy on an organization with
respect to a life insurance or
endowment contract issued by such
organization shall, without
necessity for the surrender of the
contract document, constitute
a demand by the Secretary for
payment of the amount described in
paragraph (2) and the exercise of
the right of the person against
whom the tax is assessed to the
advance of such amount. Such
organization shall pay over such
amount 90 days after service of
notice of levy. Such notice shall
include a certification by the
Secretary that a copy of such notice
has been mailed to the
person against whom the tax is
assessed at his last known
address.



(2) Satisfaction of levy
Such levy shall be deemed to be
satisfied if such organization
pays over to the Secretary the
amount which the person against
whom the tax is assessed could
have had advanced to him by such
organization on the date prescribed
in paragraph (1) for the
satisfaction of such levy, increased
by the amount of any advance
(including contractual interest
thereon) made to such person on
or after the date such organization
had actual notice or
knowledge (within the meaning of
section 6323(i)(1)) of the
existence of the lien with respect to
which such levy is made,
other than an advance (including
contractual interest thereon)
made automatically to maintain
such contract in force under an
agreement entered into before such
organization had such notice
or knowledge.
 (3) Enforcement proceedings
The satisfaction of a levy under
paragraph (2) shall be without
prejudice to any civil action for the
enforcement of any lien
imposed by this title with respect to
such contract.
(c) Special rule for banks
Any bank (as defined in section 408(n))
shall surrender (subject to an attachment or
execution under judicial process) any
deposits (including interest thereon) in such
bank only after 21 days after service of levy.
(d) Enforcement of levy
 (1) Extent of personal liability
Any person who fails or refuses to
surrender any property or
rights to property, subject to levy,
upon demand by the
Secretary, shall be liable in his own
person and estate to the
United States in a sum equal to the
value of the property or
rights not so surrendered, but not
exceeding the amount of taxes
for the collection of which such
levy has been made, together
with costs and interest on such sum
at the underpayment rate
established under section 6621


from the date of such levy (or, in
the case of a levy described in
section 6331(d)(3), from the date
such person would otherwise have
been obligated to pay over such
amounts to the taxpayer). Any
amount (other than costs)
recovered under this paragraph
shall be credited against the tax
liability for the collection of which
such levy was made.
 (2) Penalty for violation
In addition to the personal liability
imposed by paragraph (1),
if any person required to surrender
property or rights to
property fails or refuses to
surrender such property or rights to
property without reasonable cause,
such person shall be liable
for a penalty equal to 50 percent of
the amount recoverable under
paragraph (1). No part of such
penalty shall be credited against
the tax liability for the collection of
which such levy was made.
(e) Effect of honoring levy
Any person in possession of (or obligated
with respect to) property or rights to
property subject to levy upon which a levy
has been made who, upon demand by the
Secretary, surrenders such property or rights
to property (or discharges such obligation)
to the Secretary (or who pays a liability
under subsection (d)(1)) shall be discharged
from any obligation or liability to the
delinquent taxpayer and any other person
with respect to such property or rights to
property arising from such surrender or
payment.
(f) Person defined
The term ''person,'' as used in subsection (a),
includes an officer or employee of a
corporation or a member or employee of a
partnership, who as such officer, employee,
or member is under a duty to surrender the
property or rights to property, or to
discharge the obligation.
Parallel authorities for 26 USC 6332
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 27 CFR part 70
 ____________________________________
______________________________
payment thereof shall, in addition to other penalties
provided by law, be guilty of a felony and, upon
conviction thereof, shall be fined not more than
$100,000 ($500,000 in the case of a corporation), or
imprisoned not more than 5 years, or both, together
with the costs of prosecution.
United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 75 CRIMES,
OTHER
OFFENSES,
AND
FORFEITURES
 Subchap
ter A Crimes
 P
A
R
T
I
G
E
N
E
R
A
L
P
R
O
V
I
S
I
O
N
S
Parallel authorities for 26 USC 7201
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 There appear to be no parallel authorities
in CFR for this section (26 USC 7201).

_________________________
_________________________
__

United States Code
TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 75 CRIMES,
OTHER
OFFENSES,
AND
FORFEITURES
 Subchap
ter A Crimes
 P
A
R
T
I
-
*** Sec. 7201. Attempt to evade or
defeat tax ***
G
E
N
E
R
A
L
Any person who willfully attempts in any manner to
evade or defeat any tax imposed by this title or the
P
R
O
V
I
S
I
O
N
S
*** Sec. 7203. Willful failure to file
return, supply information, or pay tax
***
Any person required under this title to pay any
estimated tax or tax, or required by this title or by
regulations made under authority thereof to make a
return, keep any records, or supply any information,
who willfully fails to pay such estimated tax or tax,
make such return, keep such records, or supply such
information, at the time or times required by law or
regulations, shall, in addition to other penalties
provided by law, be guilty of a misdemeanor and,
upon conviction thereof, shall be fined not more than
$25,000 ($100,000 in the case of a corporation), or
imprisoned not more than 1 year, or both, together
with the costs of prosecution. In the case of any
person with respect to whom there is a failure to pay
any estimated tax, this section shall not apply to such
person with respect to such failure if there is no
addition to tax under section 6654 or 6655 with
respect to such failure. In the case of a willful
violation of any provision of section 6050I, the first
sentence of this section shall be applied by
substituting ''felony'' for ''misdemeanor'' and ''5 years''
for ''1 year''.
Parallel authorities for 26 USC 7203
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 There appear to be no parallel authorities
in CFR for this section (26 USC 7203).
____________________________________
____________________________________
____________________________________
____________________________________
Department of the Treasury Internal Revenue Service (agency
employed]
File #1 Exhibit List Only & File #2 102 Exhibit Pages
File #1
- Send to the Internal Revenue Service with
their letter attached
[exhibit list only)
File #2
-
Save For Further Use
26CFR Refers to “Internal Revenue Codes” , and
27CFR - Refers to “Alcohol, Tobacco
Products and Firearms Codes”
Exhibit A - Title 44 -Chapter 15 - Sections 1501
and 1505 - Public Printing and Documents “Legal Documents Authorized To Be Published by
Regulations by Act of Congress in the Federal
Register”. (5 pages)
Exhibit B - Title 26 - IRC - Procedure and
Administration
Subtitle F - Information and Returns ,, CHAPTERS
(1 page)
Exhibit C - Chapter 61 - IRC Section 6020 Returns Prepared for, or Executed by Secretary,
“If any Person Fails to Make a Return”---- “Including
Internal Revenue Agents “IRM” Sections” --Parallel Table Authorities, “27CFR part 53” and
“27 CFR part 70” - (13 pages)
Exhibit D - Chapter 62 - IRC Section 6151 “Time and Place For Paying Tax”---Parallel Table
Authorities, “27CFR’s” (5 pages)
Exhibit E - Chapter 63 - IRC Section 6201 “Assessment Authority” --- Parallel Table
Authorities, “27CFR” (6 pages)
e) IRC Section 6335 - “Sale of Seized Property”
- Parallel Table Authority, “27CFR”
Exhibit G - Chapter 68 - “Assessable Penalties”
(7 pages)
Exhibit
F - Chapter 64 Collection -
Subchapter A - “Additions to the Tax and
Additional Amounts”
Subchapter A - “General Provisions” (8 pages)
a) IRC Section 6651 - “Failure to File Tax Return
or to Pay Tax” - Parallel Table Authority,
“27CFR’s”
a) IRC Sections 6301 - “Collection Authority” Parallel Table Authorities , “27CFR’s”
b) IRC Section 6303 - “Notice and Demand For
Tax” - Parallel Table Authorities, “27CFR’s”
Subchapter C - “Lien for
Taxes” (3 pages)
a) IRC Section 6321 - “Lien for Taxes” - Parallel
Table Authorities, “27CFR”
Subchapter D “Seizure of Property for Collection of Taxes” (18
pages)
a ) IRC Section 6331 - “Levy and Distraint” Parallel Table Authority, “27CFR”
b) IRC Section 6332 - “Seizure of Property for
Collection of Taxes” - Parallel Table Authority,
“27CFR”
c) IRC Section 6333 - “Production of Books” Parallel Table Authority, “27CFR”
d) IRC Section 6334 - “Property Exempt From
Levy” - Parallel Table Authorities, “27CFR Part
70”,, and “26CFR Part 404”
Exhibit H Chapter 75 - “Crimes and Other Offenses, and
Forfeitures” (10 pages)
Subchapter A - “Crimes”
a) IRC Section 7201 - “Attempt to Evade or
Defeat Tax”, Parallel Table Authority, “NO
PARALLEL AUTHORITY” “NOT LAW”
b) IRC Section 7203 - “Willful Failure to File
Return”, Parallel Table Authority, “NO
PARALLEL AUTHORITY” “NOT LAW”
c) IRC Section 7207 - “Fraudulent Returns” ,
Parallel Table Authority”, “27CFR”
Exhibit I - Chapter 76 (16 pages)
“Judicial Proceedings”
Subchapter A “Civil Actions by the United States”
a) IRC Section 7401 - “Authorization”, Parallel
Table Authority, “27CFR”
b) IRC Section 7402 - “Jurisdiction of District
Courts”, Parallel Table Authority, “NO
PARALLEL AUTHORITY “ “NOT LAW”
Chapter 229 - “Postsentence Administration”
c) IRC
Section 7403 - “Action to Enforce Lien or to
Subject Property to Payment of Tax” , Parallel
Table Authority, “27CFR”
d) IRC Section 7404 - “Authority to Bring Civil
Action for Estate Taxes”, Parallel Table Authority,
“NO PARALLEL AUTHORITY” , “NOT LAW”
e) IRC Section
7410 - “Cross References”, Parallel Table
Authority, “NO PARALLEL AUTHORITY”
“NOT LAW”
Subchapter C - “The Tax Court”
a) IRC Section 7442 - “Part 1 - Organization and
Jurisdiction”, Parallel Table Authority, “NO
PARALLEL AUTHORITY” “NOT LAW”
Exhibit J - “
Title 18 “ - “Crimes and Criminal Procedure”
(10 pages)
“Part 11
- Criminal Procedure”
a)
Section 3613 - “Fines” , Parallel Table Authority,
“NO PARALLEL AUTHORITY”
“NOT
LAW”
___________________________________________
_____________________________
***** NOTICE BELOW THAT
SECTION 1.1-1 ON THE CURRENT
OMB LIST BELOW HAS BEEN
REMOVED BUT THIS SECTION IS
STILL IN EFFECT, AS SEEN ON THE
1994 CFR OMB LIST, AS WELL AS
ALL OTHER OMB LISTS FROM 1985
TO 1994. THE FORM THAT IS
REQUIRED FOR SECTION 1.1-1
LISTED ON THE OMB, IS “FORM
2555”, FOREIGN INCOME *****
** PART 1 ,
SECTION 1, OF THE INTERNAL
REVENUE CODE BOOK IS **
Chapter
203 - “Arrest and Commitment”
a) Section 3045 - “Internal Revenue
Violations” , Parallel Table Authority, “NO
PARALLEL AUTHORITY” “NOT LAW”
Chapter 211 - “Jurisdiction and Venue”
a)
Section 3231 - “District Courts” , Parallel Table
Authority, “NO PARALLEL AUTHORITY”
“NOT LAW”
** “TAX ON INDIVIUALS”
**
======================================
========================== [Code of
Federal Regulations] [Title 26, Volume 19, Parts 600
to end]
[Revised as of April 1, 1999]
From the U.S. Government Printing Office
via GPO Access
[CITE:
26CFR602.101]
[Page 145-161]
TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE
SERVICE,
DEPARTMENT OF THE TREASURY--
(Continued) (This
book contains part 600 to End)
PART 602--OMB CONTROL
NUMBERS UNDER THE PAPERWORK
REDUCTION ACT--Table of Contents
Act), for the display of control numbers assigned by
OMB to collections of information in Internal
Revenue Service regulations....
___________________________________
___________________
26 CFR (4-1-94
Edition)
*** Sec. 602.101 OMB Control numbers
***
(a) Purpose. This part collects and displays
the control numbers assigned to collections of
information in Internal Revenue Service regulations
by the Office of Management and Budget (OMB)
under the Paperwork Reduction Act of 1980. The
Internal Revenue Service intends that this part
comply with the requirements of Secs. 1320.7(f),
1320.12, 1320.13, and 1320.14 of 5 CFR part 1320
(OMB regulations implementing the Paperwork
Reduction Act), for the display of control numbers
assigned by OMB to collections of information in
Internal Revenue Service regulations. This part does
not display control numbers assigned by the Office of
Management and Budget to collections of
information of the Bureau of Alcohol, Tobacco, and
Firearms.
(b) Display.
--------------------------------------------------------------------------------------------Current OMB CFR part or section where identified
and described
control
No. ---------------------------------------------------------------------------------------------- 1.235...................................................……………………
…………………. 1545-0074
http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi?
=TEXT (1.23-5 Certification procedures).
*** Section 602.101. OMB Control
numbers ***
(a) Purpose.. This part collects and displays the
control numbers assigned to collections of
information in Internal Revenue Service regulations
by the Office of Management and Budget (OMB)
under the Paperwork Reduction Act of 1980. The
Internal Revenue Service intends that this part
comply with the requirements of .... (OMB
regulations implementing the Paperwork Reduction
CFR part or section where
Current
identified and described
OMB Control
No.
___________________________________
___________________
1.1-1
..................................
1545-0067
1.235..................................
1545-0074
___________________________________
______________________
You Selected 1 file(s).
Click on a title below to retrieve an item. You
selected file(s) using the Portable Document Format
(PDF). Special software is required to view and print
PDF documents. See our help section for information
on how to retrieve a free copy of this software.
.
THE TAX FORM BELOW HAS A OMB
NUMBER “#1545-0067, (ABOVE)” CLICK ON
THE 1999 FORM 2555 BELOW TO VERIFY
1999 Form 2555 Foreign Earned Income
( 29K) Adobe PDF
______________________________
_________________________________
_________________________________
_________________________________
______
[Federal
Register: May 26, 1994]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 602
[TD 8335]
RIN 1545-AO88
OMB Control Numbers Under the
Paperwork Reduction Act; Correction
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendments. ---------------------------------------------------------------------
The
technical amendments to Sec. 602.101(c)
that are the subject of these corrections
comply with the requirements of Secs.
1320.7(f), 1320.12 and 1320.15 of 5
CFR part 1320 (OMB regulations
implementing the Paperwork Reduction
Act and amendments thereto by the
Paperwork Reduction Reauthorization
Act of 1986), for display of control
numbers assigned by OMB to
collections of information in Internal
Revenue Service regulations.
Need for Correction
SUMMARY: This document contains
corrections to the technical amendments
to Sec. 602.101(c) published as TD 8335
on Monday, March 4, 1991 (56 FR
8912). This regulation collects and
displays the control numbers assigned to
regulations by the Office of
Management and Budget (OMB) under
the Paperwork Reduction Act of 1980
and the Paperwork Reduction
Reauthorization Act of 1986, which
require that agencies display control
numbers assigned by that Office to
regulations that solicit or obtain
information from the public.
EFFECTIVE
DATE: March 4, 1991.
FOR
FURTHER INFORMATION
CONTACT: Carol Savage, (202) 6228452 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
As published, the technical
amendments to TD 8335 contains errors
which may prove to be misleading and
are in need of clarification.
List of
Subjects in 26 CFR Part 602
Reporting and recordkeeping
requirements.
Accordingly, 26 CFR part 602 is
corrected as follows:
PART 602--OMB
CONTROL NUMBERS UNDER THE
PAPERWORK REDUCTION ACT
Paragraph 1.
The authority for part 602 continues to
read as follows:
Authority: 26 U.S.C. 7805.
Background
Sec. 602.101 [Corrected]
Par. 2. The table under Sec. 602.101(c)
is amended by removing the entry for
``1.1-1'' and amending the entry for
``1.6012-1'' by adding in numerical order
under ``Current OMB Control No.'' the
number ``1545- 0067.''
Cynthia E.
Grigsby,
Chief,
Regulations Unit, Assistant Chief
Counsel (Corporate).
[FR Doc. 94-12563 Filed 5-2594; 8:45 am]
BILLING CODE: 4830-01-P
(click 2 times on the “E” below and it
will take you to this original document if
you are online now)
[Federal Register: May 26, 1994]
______________________________
___________________________
Internal
Revenue Manual 3
Internal Revenue Manual 3(17)(63)(14).1
Account 6110 Tax Assessments
(2) All tax assessments must be recorded
on Form 23C Assessment Certificate. The
Assessment Certificate must be signed by
the Assessment Officer and dated. The
Assessment Certificate is the legal
document that permits collection
activity…
Internal Revenue Manual 3(17)(46)2.3
Certification
(1) All assessments must be certified by
signature of an authorized official on Form
23-C, Assessment Certificate. A signed
Form 23C authorizes issuance of
notices and other collection action…
(2) Some assessments are prescribed for
expeditious action as and be certified on a
daily basis. These assessments will
require immediate preparation of
Form 23C from RACS…
Form 23C is described in Document 7130,
IRS Printed Product Catalog as:
23C - Assessment CertificateSummary Record of Assessments
Form 23C is used to official assess tax liabilities. Th
retained in the Service Center case file as a legal do
assessment made against the taxpayer. This status n
update the status notice file. TR:R:A Internal Use
procedures
A were followed in making the
assessments…
Sregulation provides, in relevant
3 This
part,Ethat "[t]he assessment shall be
made by an assessment officer signing the
S
summary record of assessment…
___________________________________________
___________________________________________
___________________________________________
_______________
Territorial Jurisdiction
CURLEY v. U.S.
Cite
as 791 F. Supp 52 (E.D.N.Y. 1992)
… [5] Plaintiff relies heavily on Brafman v.
United States, 384 F.2d 863 (5th Cir.
1967), where an assessment was
invalidated due to the lack of a signature
on the 23C Form. This defect, however,
was a significant violation of the
regulation…
…A signature requirement protects the
taxpayer by ensuring that a responsible
officer has approved the assessment…
764 FEDERAL SUPPLEMENT Page 315
BREWER v. U.S.
Cite
as 764 F.Supp. 309 (S.D.N.Y. 1991)
…However, there is no indication in the
record before us that the "Summary
Report of Assessments", known as Form
23C, was completed and signed by the
assessment officer as required by 26 CFR
§ 301.6203-1.3 Nor do the Certificates of
Assessments and Payments contain 23C
dates which would allow us to conclude
that a Form 23C form was signed on that
date. See United States v. Dixon, 672 F.
Supp. 503, 505-506 (M.D.Ala.1987). Thus
we find that the plaintiff has raised a
factual question concerning whether IRS
The Federal Government is lacking
Territorial Jurisdiction. They have
Jurisdiction in the District of Colombia, and
all insular possessions. In the U.S. Supreme
Court case; United States v. Lopez, 1995,
the Territorial Jurisdiction is addressed.
Demand to have this case dismissed on the
grounds that the accusing parties lack
Territorial Jurisdiction of the exact
Geographical location that this alleged
criminal activity took place.
1) I
WANT THE DOCUMENTATION
“SHOWING” OWNERSHIP OF EACH
AND EVERY GEOGRAPHICAL
LOCATION MENTIONED IN THE
ALLEGED INDICTMENT WHERE THE
ALLEGED ACTIVITY TOOK PLACE.
2)
DOCUMENTATION FROM THE
LEGISLATURE OF THE STATE OF
OREGON SURRENDERING
JURISDICTION TO THE SAME
GEOGRAPHICAL LOCATION.
3)
DOCUMENTATION PURSUANT TO
TITLE 40 U.S.C. SECTION 255 WHERE
THE UNITED STATES ACCEPTED
JURISDICTION IN SAME
GEOGRAPHICAL LOCATION, OR
DOCUMENTATION SHOWING
CONCURRENT JURISDICTION WITH
THE STATE OF OREGON OVER THIS
SAME PARTICULAR AREA.
EXHIBITS
A) 5 USCS Section 5512 “Due Process”,
Right to “Administrative Review”
B) “Federal Jurisdiction v. State’s
Jurisdiction”
1) CAHA V. UNITED
STATES
2) NEW ORLEANS
V. UNITED STATES
C) UNITED STATES
V. LOPEZ; released from prison because of
the “Lack” of Federal Jurisdiction and State
Jurisdiction
Laws do not apply to State Territories unless
it is related to Inter-State Commerce.
Congress has no Legislative
Authority on State Land. (National Civil
Liberty Legal Foundation , Milwaukee, Jean
Zimmermann (Zimmermann & Asscoiates)
for Robert Bon (Von?)
Federal Laws are Supreme
in D.C and other geographical insular areas
____________________________________
__________________________________
SUPREME COURT CASES All
Regualtions Must Be Impemented on by an
Act of Congress in order for the Regulations
to have a “Force and Effect” of Law.
1) United States v.
Mersky 361 US 431, 4L ed 2d 423
2) The California
Bankers Ass. v. Shultz 416 US 21, 39 L Ed
2d 812
IRS
RESTRUCTURING AND REFORM
ACT OF 1998
SECTION 3001 - BURDEN OF PROOF
D) US Code:
Title 4, Section 72, “Governments
Restrictive Jurisdiction”
US CODE ; TITLE 5, SECTIION 556
BURDEN OF PROOF
E) US Code: Title 40, Section 255, Please
provide documentation pursuant Title 40
USC Section 255, where the United States
accepted jurisdiction in same geographical
location, or documentation showing
concurrent jurisdiction with the State of
Oregon over this particular area.
Supreme Court has ruled that Federal
IRS RESTRUCTURING AND REFORM
ACT OF 1998 - SECTION 1203
TERMINATION OF EMPLOYMENT FOR
MISCONDUCT
____________________________________
____________________________________
___________________________________________
_____________________________Via Executive
Order #10289, as
amended, the President authorized the Secretary of
the Treasury to
establish revenue districts under authority of section
7621 of the
Internal Revenue Code. Although section 7621 isn't
listed in the
Parallel Table of Authorities and Rules, E.O. #10289
is. The
implementing regulation is Part 101 of title 19 of the
Code of Federal
Regulations. The regulation establishes customs
collection offices in
each State of the Union; it does not establish
internal revenue
districts. A note at Part 301.7621-1 of title 26 of the
Code of Federal
Regulations confirms that E.O. #10289 is the only
authority for
establishing revenue districts.

United States Code
 TITLE 26 - INTERNAL
REVENUE CODE
 Subtitle F - Procedure and
Administration
 CHAPTER 78 DISCOVERY
OF LIABILITY
AND
ENFORCEMEN
T OF TITLE
 Subchap
ter B General
Powers
and
Duties
Sec. 7621. Internal revenue districts
 (a) Establishment and alteration
The President shall establish convenient
internal revenue districts for the purpose of
administering the internal revenue laws. The
President may from time to time alter such
districts.
 (b) Boundaries
For the purpose mentioned in subsection (a),
the President may subdivide any State, or
the District of Columbia, or may unite into
one district two or more States.
Parallel authorities for 26 USC
7621 (from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 There appear to be no parallel authorities in
CFR for this section (26 USC 7621).
DELEGATION OF FUNCTIONS
**** For delegation to Secretary of the Treasury
of authority vested in President by this section, see
section 1(g) of Ex. Ord. No. 10289, Sept. 17, 1951,
16 F.R. 9499, as amended, set out as a note under
section 301 of Title 3, (below) The President
___________________________________________
______________________________________
______________________________
____________

United States Code (This section is listed
below in Notes Title 3, Section 301)
 TITLE 19 - CUSTOMS DUTIES
 CHAPTER 1 COLLECTION
DISTRICTS, PORTS,
AND OFFICERS
Sec. 2. Rearrangement and limitation of districts;
changing locations
The President is authorized from time to time, as the
exigencies of the service may require, to rearrange,
by consolidation or otherwise, the several customscollection districts and to discontinue ports of entry
by abolishing the same or establishing others in their
stead. The President is authorized from time to time
to change the location of the headquarters in any
customs-collection district as the needs of the service
may require.
Parallel authorities for 19 USC 2
(from CFR)
[NB: because this service is automated, and the
information it uses relatively volatile, this listing may
not be complete and is presented for reference only.
You may want to consult the House of
Representatives parallel table of authorities for a
complete listing.]
 19 CFR part 101
TITLE 19--CUSTOMS DUTIES
CHAPTER I--UNITED STATES
CUSTOMS SERVICE, DEPARTMENT
OF THE TREASURY
PART 101--GENERAL PROVISIONS
Sec.
101.0 Scope. [PDF]
101.1 Definitions. [PDF]
101.2 Authority of Customs officers.
[PDF]
101.3 Customs service ports and ports of
entry. [PDF]
101.4 Entry and clearance of vessels at
Customs stations. [PDF]
101.5 Customs preclearance offices in
foreign countries. [PDF]
101.6 Hours of business. [PDF]
101.7 Customs seal. [PDF]
101.8 Identification cards. [PDF]
101.9 Test programs or procedures;
alternate requirements. [PDF]
____________________________________
___________________________________
Notes on Title 3, Section 301
(MENTIONED ABOVE)
SOURCE
(Added Oct. 31, 1951, ch. 655, Sec. 10, 65
Stat. 712.) -TRANS-
TREASURY
Ex. Ord. No. 10289, Sept. 17, 1951, 16
F.R. 9499, as amended by Ex. Ord. No.
10583, Dec. 18, 1954, 19 F.R. 8725; Ex.
Ord. No. 10882, July 18, 1960, 25 F.R.
6869; Ex. Ord. No. 11110, June 4, 1963,
28 F.R. 5605; Ex. Ord. No. 11825, Dec. 31,
1974, 40 F.R. 1003; Ex. Ord. No. 12608,
Sept. 9, 1987, 52 F.R. 34617, provided: 1.
The Secretary of the Treasury is hereby
designated and empowered to perform
the following-described functions of the
President without the approval,
ratification, or other action of the
President: (a) The authority vested in the
President by section 1 of the act of August
1, 1914, ch. 223, 38 Stat. 609, 623, as
amended (19 U.S.C. 2), (1) to rearrange,
by consolidation or otherwise, the several
customs-collection districts, (2) to
discontinue ports of entry by abolishing
the same and establishing others in their
stead, and (3) to change from time to time
the location of the headquarters in any
customs-collection district as the needs of
the service may require. (b) The authority
vested in the President by section 1 of the
Anti-Smuggling Act of August 5, 1935, c.
438, 49 Stat. 517 (19 U.S.C. 1701), (1) to
find and declare that at any place or
within any area on the high seas adjacent
to but outside customs waters any vessel
or vessels hover or are being kept off the
coast of the United States and that, by
virtue of the presence of any such vessel
or vessels at such place or within such
area, the unlawful introduction or
removal into or from the United States of
any merchandise or person is being, or
may be, occasioned, promoted, or
threatened, (2) to find and declare that
certain waters on the high seas are in such
proximity to such vessel or vessels that
such unlawful introduction or removal of
merchandise or persons may be carried
on by or to or from such vessel or vessels,
and (3) to find and declare that, within
any customs-enforcement area, the
circumstances no longer exist which gave
rise to the declaration of such area as a
customs-enforcement area. (c) The
authority vested in the President by
section 1 of the Act of August 26, 1985,
Public Law 98-89, 97 Stat. 510 (46 U.S.C.
3101); to suspend the provisions of law
requiring the inspection of foreign-built
vessels admitted to American registry. (d)
The authority vested in the President by
section 5 of the act of May 28, 1908, ch.
212, 35 Stat. 425, as amended (46 U.S.C.
Appendix 104), to determine (as a
prerequisite to the extension of reciprocal
privileges by the Commissioner of
Customs) that yachts used and employed
exclusively as pleasure vessels and
belonging to any resident of the United
States are allowed to arrive at and depart
from any foreign port and to cruise in the
waters of such port without entering or
clearing at the custom-house thereof and
without the payment of any charges for
entering or clearing, dues, duty per ton,
tonnage taxes, or charges for cruising
licenses. (e) The authority vested in the
President by section 2 of the act of March
24, 1908, ch. 96, 35 Stat. 46 (46 U.S.C.
Appendix 134), to name the hospital ships
to which section 1 of the said act (46
U.S.C. Appendix 133), shall apply and to
indicate the time when the exemptions
thereby provided for shall begin and end.
(f) The authority vested in the President
by section 4228 of the Revised Statutes, as
amended (46 U.S.C. Appendix 141), (1) to
declare that - upon satisfactory proof
being given by the government of any
foreign nation that no discriminating
duties of tonnage or imports are imposed
or levied in the ports of such nation upon
vessels wholly belonging to citizens of the
United States, or upon the produce,
manufactures or merchandise imported
in the same from the United States or
from any foreign country - the foreign
discriminating duties of tonnage and
impost within the United States are
suspended and discontinued, so far as
respect the vessels of such foreign nation,
and the produce, manufactures, or
merchandise imported into the United
States from such foreign nation, or from
any other foreign country, and (2) to
suspend in part the operation of section
4219 of the Revised Statutes, as amended
(46 U.S.C. Appendix 121), and section IV,
J, subsection 1 of the act of October 3,
1913, c. 16 38 Stat. 195, as amended (46
U.S.C. Appendix 146), so that foreign
vessels from a country imposing partial
discriminating tonnage duties upon
American vessels, or partial
discriminating import duties upon
American merchandise, may enjoy in our
ports the identical privileges which the
same class of American vessels and
merchandise may enjoy in such country:
Provided, That prior to the issuance of an
order of the Secretary of the Treasury
suspending and discontinuing (wholly or
in part) discriminating tonnage duties,
imposts, and import duties within the
United States, the Department of State
shall obtain and furnish to the Secretary
of the Treasury the proof required by the
said sections 4228, as amended, as the
basis for that order. (g) The authority
vested in the President by section 3650 of
the Internal Revenue Code (section 3650
of the Internal Revenue Code of 1939)
(see 26 U.S.C. 7621), to establish
convenient collection districts (for the
purpose of assessing, levying, and
collecting the taxes provided by the
internal revenue laws), and from time to
time to alter such districts. (h) The
authority which is now vested in the
President by section 2564(b) of the
Internal Revenue Code (section 2564(b) of
the Internal Revenue Code of 1939), and
which on and after January 1, 1955, will
be vested in the President by section
4735(b) of the Internal Revenue Code of
1954 (former 26 U.S.C. 4735(b)), to issue,
in accordance with the provisions of the
said section 2564(b) or 4735(b), as the
case may be, orders providing for the
registration and the imposition of a
special tax upon all persons in the Canal
Zone who produce, import, compound,
deal in, dispense, sell, distribute, or give
away narcotic drugs. (i) The authority
vested in the President by Section 5318 of
the Revised Statutes, as amended (19
U.S.C. 540), to employ suitable vessels
other than Coast Guard cutters in the
execution of laws providing for the
collection of duties on imports and
tonnage;(.) 2. The Secretary of the
Treasury is hereby designated and
empowered to perform without the
approval, ratification, or other action of
the President the following functions
which have heretofore, under the
respective provisions of law cited,
required the approval of the President in
connection with their performance by the
Secretary of the Treasury: (a) The
authority vested in the Secretary of the
Treasury by section 6 of the act of July 8,
1937, ch. 444, 50 Stat. 480 (40 U.S.C. 728),
to make rules and regulations necessary
for the execution of the functions vested
in the Secretary of the Treasury by the
said act, as amended. (b), (c) (Revoked by
Ex. Ord. No. 11110, June 4, 1963, 28 F.R.
5605.) (d) (Revoked by Ex. Ord. No.
11825, Dec. 31, 1974, 40 F.R. 1003.) (e)
The authority vested in the Secretary of
the Treasury by section 1 of Title II of the
act of June 15, 1917, ch. 30, 40 Stat. 220
(50 U.S.C. 191), to make rules and
regulations governing the anchorage and
movement of any vessel, foreign or
domestic, in the territorial waters of the
United States. 3. (a) The Secretary of the
Treasury and the Postmaster General
(now United States Postal Service) are
hereby designated and empowered jointly
to prescribe without the approval of the
President regulations, under section 1 of
the act of July 8, 1937, ch. 444, 50 Stat.
479 (40 U.S.C. 721), governing the
shipment of valuables by the executive
departments, independent establishments,
agencies, wholly-owned corporations,
officers, and employees of the United
States. (b) The Postmaster General (now
United States Postal Service) is hereby
designated and empowered to exercise
without the approval, ratification, or
other action of the President the authority
vested in the President by section 504(b)
of Title 18 of the United States Code to
approve regulations issued by the
Secretary of the Treasury under the
authority of the said section 504(b)
(relating to the printing, publishing, or
importation, or the making or
importation of the necessary plates for
such printing or publishing, of postage
stamps for philatelic purposes) (see
section 504(2) of title 18), and to approve
any amendment or repeal of any of such
regulations by the Secretary of the
Treasury. 4. As used in this order, the
term ''functions'' embraces duties,
powers, responsibilities, authority, or
discretion, and the term ''perform'' may
be construed to mean ''exercise''. 5. All
actions heretofore taken by the President
in respect of the matters affected by this
order and in force at the time of the
issuance of this order, including
regulations prescribed by the President in
respect of such matters, shall, except as
they may be inconsistent with the
provisions of this order, remain in effect
until amended, modified, or revoked
pursuant to the authority conferred by
this order. EX. ORD. NO. 10530.
DELEGATION OF MISCELLANEOUS
FUNCTIONS Ex. Ord. No. 10530, May
10, 1954, 19 F.R. 2709, as amended by Ex.
Ord. No. 10573, Oct. 26, 1954, 19 F.R.
6899; Ex. Ord. No. 10682, Oct. 22, 1956,
21 F.R. 8129; Ex. Ord. No. 10759, Mar.
17, 1958, 23 F.R. 1803; Ex. Ord. No.
10790, Nov. 20, 1958, 23 F.R. 9051; Ex.
Ord. No. 10836, Sept. 8, 1959, 24 F.R.
7269; Ex. Ord. No. 10852, Nov. 27, 1959,
24 F.R. 9565; Ex. Ord. No. 10889, Oct. 5,
1960, 25 F.R. 9633; Ex. Ord. No. 10903,
Jan. 9, 1961, 26 F.R. 217; Ex. Ord. No.
10960, Aug. 21, 1961, 26 F.R. 7823; Ex.
Ord. No. 10970, Oct. 27, 1961, 26 F.R.
10149; Ex. Ord. No. 11012, Mar. 27, 1962,
27 F.R. 2983; Ex. Ord. No. 11116, Aug. 5,
1963, 28 F.R. 8075; Ex. Ord. No. 11164,
Aug. 1, 1964, 29 F.R. 11257; Ex. Ord. No.
11184, Oct. 13, 1964, 29 F.R. 14155; Ex.
ADMINISTRATION
ACT
 SUBCHAPTER I
- FEDERAL
ALCOHOL
ADMINISTRAT
ION
Sec. 201. Short title
This subchapter may be cited as the ''Federal Alcohol
Administration Act''.
Ord. No. 11196, Feb. 2, 1965, 30 F.R.
TRANSFER OF FUNCTIONS
1171; Ex. Ord. No. 11222, May 8, 1965, 30
(under notes)
F.R. 6469; Ex. Ord. No. 11228, June 14,
Federal Alcohol Administration and offices of
1965, 30 F.R. 7739; Ex. Ord. No. 11230,
members
and Administrator thereof were abolished
Sec. 2(1), (3), (5) to (14), June 28, 1965, 30
and their functions directed to be administered under
F.R. 8447; Ex. Ord. No. 12107, Dec. 28,
direction and supervision of Secretary of Treasury
1978, 44 F.R. 1055; Pub. L. 98-497, title I,
through Bureau of Internal Revenue (now Internal
Sec. 103(b)(1), Oct. 19, 1984, 98 Stat.
Revenue Service) in Department of Treasury, by
Reorg. Plan No. III of 1940, Sec. 2, eff. June 30,
2283; Ex. Ord. No. 12608, Sept. 9, 1987,
1940, 5 F.R. 2107, 54 Stat. 1232, set out in the
52 F.R. 34617, provided:
Appendix to Title 5, Government Organization and
PART I - DIRECTOR OF THE
Employees. See also, sections 8 and 9 of said plan for
BUREAU OF THE BUDGET
provisions relating to transfer of records, property,
(Superseded by Ex. Ord. No. 11230, Sec.
personnel, and funds. Section 2 of Reorg. Plan No. III
of 1940 was repealed as executed by Pub. L. 97-258,
2(1), (3), (5)-(14), June 28, 1965, 30 F.R.
Sec. 5(b), Sept. 13, 1982, 96 Stat. 1068, 1085, the
8447)
first section of which enacted Title 31, Money and
PART II - THE OFFICE OF
Finance. Department of the Treasury Order 221
PERSONNEL MANAGEMENT
of July 1, 1972, established the Bureau of Alcohol,
(Superseded by Ex. Ord. No. 11228, Sec.
Tobacco and Firearms and transferred to it the
alcohol and functions of the Internal Revenue
3(1), (2), (5), June 14, 1965, 30 F.R. 7739)
Service.
PART III - THE HOUSING AND HOME
___________________________________________
FINANCE ADMINISTRATOR
___________________________________________
(Superseded by Ex. Ord. No. 11196, Feb.
___________________________________________
2, 1965, 30 F.R. 1171)
______________
This order shall take effect immediately.
The United States
 George Bush.
______________________________
Government Manual -______________________________
1999 / 2000
______________________________
______________________________Links to text files will present the material in ASCII text. Links to PDF
files will present the material in publication-quality format. You will
____________
need Adobe Acrobat Reader installed on your computer to view PDF
United States Code
files.
 TITLE 27 - INTOXICATING
http://www.adobe.com/prodindex/acrobat/ The latest version of
LIQUORS
Acrobat Reader can be
 CHAPTER 8 - FEDERALreadstep.html
http://www.adobe.com/prodindex/acrobat/ downloaded from Adobe
ALCOHOL
readstep.html
Systems.
List of Documents
(Open below “text” to page #448 U.S. Government
Manual, to see that the Internal Revenue Service is
not listed “UNDER SECRETARY for
ENFORCEMENT”
(1) DEPARTMENT OF
THE TREASURY Text 128K (CLICK ON TEXT)
PDF 186K 436-468
(2) Now click on this site below, and after it opens,
look for “TREASURY ORGANIZATRIONAL
MANUAL”, open, then click on “CONTINUE” and
it will bring you to the “TREASURY CHART” that
does not list the internal revenue service under
“ENFORCEMENT ” either! “
http://www.treas.gov/information.html “
Click on the “E” above.This is a
very good article!
___________________________________
__________________________________[
Code of Federal Regulations]
[Title 26, Volume 19, Parts 600 to
end]
[Revised as of April 1, 1999]
From the U.S. Government Printing
Office via GPO Access
[CITE: 26CFR601.101]
[Page 5-6
CHAPTER I--INTERNAL REVENUE
SERVICE,
DEPARTMENT OF THE TREASURY-(Continued)
(This
book contains part 600 to End)
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
[[Page 6]]
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
TITLE
of26--INTERNAL
these
REVENUE
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.
(b) Scope. This part sets forth
the procedural rules of the
Internal
Revenue Service respecting all
taxes administered by the Service,
and
supersedes the previously published
statement (26 CFR (1949 ed., Part
300-End) Parts 600 and 601) with
respect to such procedural rules.
Subpart A provides a descriptive
statement of the general course and
method by which the Service's
functions are channeled and
determined,
insofar as such functions relate
generally to the assessment,
collection, and enforcement of
internal revenue taxes. Certain
provisions special to particular
taxes are separately described in
Subpart D of this part. Conference
and practice requirements of the
Internal Revenue Service are
contained in Subpart E of this
part.
Specific matters not generally
involved in the assessment,
collection,
and enforcement functions are
separately described in Subpart B
of this
part. A description of the rule
making functions of the Department
of
the Treasury with respect to
internal revenue tax matters is
contained
in Subpart F of this part. Subpart
G of this part relates to matters
of
official record in the Internal
Revenue Service and the extent to
which
records and documents are subject
to publication or open to public
inspection. This part does not
contain a detailed discussion of
the
substantive provisions pertaining
to any particular tax or the
procedures relating thereto, and
for such information it is
necessary
that reference be made to the
applicable provisions of law and
the
regulations promulgated thereunder.
The regulations relating to the
taxes administered by the Service
are contained in Title 26 of the
Code
of Federal Regulations.
[38 FR 4955, Feb. 23, 1973 and 41
FR 20880, May 21, 1976, as amended
at
45 FR 7251, Feb. 1, 1980; 49 FR
36498, Sept. 18, 1984; T.D. 8685,
61 FR
58008, Nov. 12, 1996]
Download

IRS Section 6001 and all Parallel Sections