The Internal Revenue Code (IRC) is the body of law that codifies all federal tax laws, including income, estate, gift, excise, alcohol, tobacco, and employment taxes. Jul 18, 2017.
Please note that there are five different kinds of taxes listed on the Internal Revenue Code 1st page, found on the “About” page, Subtitle A – E, and only one Procedure and Administration Subtitle, Subtitle F. How do we know which subsections of Subtitle F relate to the taxes that are administered by the Internal Revenue Service (IRS) and which subsections apply to each of the five different kinds of taxes?
According to the Internal Revenue Service Federal Tax Law begins with the Internal Revenue Code, enacted by Congress in Title 26 of the United States Code. They also tell us that the Code of Federal Regulations is the official interpretation of the Internal Revenue Code by the U.S. Department of the Treasury. If we want to inquire about the meaning or the true intent of a section of the IRC, we must turn to the Code of Federal Regulations (CFR) that gives the true intent of that section. If we need to know which bureau of the Department of the Treasury has authority to enforce that particular section, we must turn to the CFR.
If we want to know what sections of the IRC the Internal Revenue Service administers, we must also turn to the CFR. In CFR 26, 601.101 (b) we find these words, “The regulations relating to the taxes administered by the Service (IRS) are contained in title 26 of the Code of Federal Regulations.”
In other words, if the IRS has authority to administer a code section, its regulation will be found in Title 26 of the Code of Federal Regulations. We can say the same thing in another way – If the IRS gives a section of the IRC as their authority to take action and its regulation is not found in Title 26, CFR, it is attempting to take action that it has no authority to take.
Please find below Sections of the IRC that the IRS gives as their authority to take actions in the process of collecting Income Taxes from the citizens of the States in the Union.
I am listing the IRC Section, Description and CFR Title giving the regulations for that Section of the IRC. Please check the Table of Parallel Authorities in Presentment VIII to verify the following.
IRC, 26, 6151 Time and Place for Paying CFR Title 27
IRC, 26, 6201 Assessment Authority CFR Title 27
IRC, 26, 6301 Collection Authority CFR Title 27
IRC, 26, 6331 Levy and Distraint CFR Title 27
IRC, 26, 6601 Interest CFR Title 27
IRC, 26, 6651 Failure to File Return or Pay Tax CFR Title 27
IRC, 26, 6671 Penalties CFR Title 27
As you can see, the sections of the IRC that the IRS gives as its authority to take the collection actions against the citizens of the States in the Union are not found in CFR Title 26.
To understand the true meaning of the IRC sections listed above we must read the Sections of CFR Title 27 that relate to that IRC Section. You will see that they do not apply to the citizens of the Stats unless they are dealing in Alcohol, Tobacco or Firearms.
Everything you need to know to verify this presentment of information is listed on this site in Presentment VIII.
If you have trouble understanding this presentment of information, post your concerns on the “Comment” section.