Crowdfund IRS ʟIaRS Ronald Reagan Revolution and get an IRS ʟIaRS bumper sticker

_________________________________________________

………………………………………………..
https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________
You kNOw the Republican Party NEVER followed through on the President Ronald Reagan Revolution

NOw is your opportunity to be part of the Reagan Revolution and help fund the ONLY Revolution that you can implement TODAY, unlike that 10th Amendment movement which is a great idea, but is NOT going to be implemented anytime soon

The United States Federal government does NOT care about your RIGHTS

The U.S. Internal Revenue Service does NOT care about your RIGHTS

The Treasury Inspector General for Tax Administration (TIGTA) does NOT care about your RIGHTS

Corporate America does NOT care about your RIGHTS

Tax Attorneys / Lawyers do NOT care about your RIGHTS

YOU are the only one who cares about your RIGHTS …

and those who advise you for FREE about how to keep your RIGHTS

You can STOP the corrupt IRS in their tracks by:

* Asking them why their CURRENT Statement of Organization and Functions has NOT been published as required by the Administrative Procedure Act, in the Federal Register, since 1974❓

* Telling them that the Administrative Procedure Act provides that: “NO PERSON SHALL BE REQUIRED TO RESORT TO ORGANIZATION or PROCEDURE NOT SO PUBLISHED”

* Telling them that you do NOT kNOw if they have the AUTHORITY to do what they might claim they have the AUTHORITY to do, because of their failure to obey the LAW

* Remind them that the Administrative Procedure Act is the LAW of the LAND more so than the Internal Revenue Code, because the American public does NOT kNOw which part of the IRS Organization they are part of and the FUNCTIONS they are authorized to perform

* Ask them to tell you which class of TAXPAYER you are

* Tell them that their Statement of Organization and Functions published in the Federal Register in 1956, as required by the Administrative Procedure Act, provides that the Internal Revenue Laws were ADMINISTERED OUTSIDE the CONTINENTAL UNITED STATES, and to show you where in their Statement of Organization and Functions, it states otherwise

* Tell them you are a Citizen of the united States and because of their FAILURE to publish in their IRS publications, instructions, and forms, WHERE the Internal Revenue Laws were authorized to be ADMINISTERED and WHO the TAXPAYERS are, you did NOT kNOwingly VOLUNTEER to be treated as a Federal TAXPAYER

*

If you enjoy being a “FAKE” Federal Taxpayer

Because you want to be like the people in the news who say:

“Social Security does NOT pay for my living expenses”

Or you want to be subject to the corrupt IRS having an issue with your “taxes,” and bending you over and giving you the “business”

If you like supporting the corrupt politicians in the SWAMP who LIE

If it is your mission in life to be forced to participate in funding PORK BARREL projects

If you derive joy from being forced to participate in Obamacare

If you want to pay for the corruption of Federal employees

Keep being a FAKE Taxpayer

You can contact me by posting a comment to any article as all comments are reviewed and do NOT post unless you ok it being posted

You can always access this blog using Kproxy or send comments anonymously using services that allow that on the internet
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
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_________________________________________________

Advertisements

Internal Revenue Service (I.R.S.) Public Information / Public Affairs is an OXYMORON


——————————————————————
Friday, December 28, 1956
FEDERAL REGISTER
21 F.R. 10421
——————————————————————

——————————————————————
1113.36  Public Information Division
………………………………………………..
The Public Information Division
develops
and
coordinates
the
policies
and
program
for
providing information
to the
public
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
and to
increase
voluntary compliance
with the
tax laws

This Division
carries out
the
public information program
at the
National Office
======================================
VOLUNTARY COMPLIANCE

with the

tax laws
======================================

_________________________________________________
Saturday, July 15, 1961
_________________________________________________
26 F.R. 6373
——————————————————————


——————————————————————
1113.43  Public Information Division
………………………………………………..
formerly 1113.36
………………………………………………..
Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public through the
press,
radio,
television
and
other
informational,
educational
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It
counsels
and
advises
the
Commissioner
and
other levels of management
where
public
interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs:
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;

This Division
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
Wednesday, July 28, 1965
_________________________________________________
30 F.R. 9370
——————————————————————

——————————————————————
1113..44  Public Information Division
………………………………………………..
formerly 1113.43
formerly 1113.36
………………………………………………..
Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through the
press,
radio,
television
and
other
informational,
educational
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs:
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967
_________________________________________________
32 F.R. 730
——————————————————————

——————————————————————
1113.44  Public Information Division
………………………………………………..
Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through the
press,
radio,
television,
and
other
informational,
educational
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It
counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs;
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 34, NO. 23 TUESDAY, FEBRUARY 4, 1969
_________________________________________________
34 F.R. 1659
——————————————————————

——————————————————————
1113.44  Public Information Division
………………………………………………..
Plans,
develops
and
coordinates
the
Servicewide
policies
and
programs
for
providing information
to the
public
through the
press,
radio,
television,
and
other
informational,
educational,
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It
counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs;
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 35, NO. 23—TUESDAY, FEBRUARY 3, 1970
_________________________________________________
35 F.R. 2419
——————————————————————


——————————————————————
1113.44  Public Information Division
………………………………………………..
Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through the
press,
radio,
television,
and
other
informational,
educational
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It
counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs;
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 36, NO. 12—TUESDAY, JANUARY 19, 1971
_________________________________________________
36 F.R. 853
——————————————————————


——————————————————————
1113.44  Public Information Division
………………………………………………..
Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through the
press,
radio,
television
and
other
informational,
educational
and
professional media,
to
improve
general
knowledge
and
understanding
of the
Federal tax laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
compliance
with the
voluntary system
of
taxation

It
counsels
and
advises
the
Commissioner
and
other levels of management
where
public interest
or
response
is
involved in the determination
of
Service
policy
and
execution
of
tax programs;
evaluates
for the
Commissioner
the
attitude
of the
public
toward
Revenue Service
policy
and
programs
and
recommends corrective measures where indicated;
conducts
continuous studies
of the
Service’s information program
to
identify
and
act
on
problems
and
opportunities
for
improvement;
maintains liaison with
and
gives
functional guidance
to
regional
and
district
offices
in the
public information area;
and
carries out
the
public information program
at the
National Office
======================================
COMPLIANCE

with the

VOLUNTARY system

of

taxation
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 37, NO. 194—THURSDAY, OCTOBER 5, 1972
_________________________________________________
37 F.R. 20961
——————————————————————

——————————————————————
1113.33  Assistant to the Commission (Public Affairs)
………………………………………………..
formerly 1113.44  Public Information Division
………………………………………………..
The Assistant to the Commissioner
(Public Affairs)

counsels
and
advises
the
Commissioner,
Deputy Commissioner
and
other levels of management
on
matters
where
public interest
or
response
is
involved in the determination
of
Service
policies
and the
execution
of
Service programs

Evaluates
for the
Commissioner
the
attitude
of the
public
towards the
Service
policies
and
programs
and
recommends corrective measures where indicated

Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through
mass communication methods
to help
improve
knowledge
and
understanding
of the
Federal tax
and
related laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
voluntary compliance
by the
public

Conducts
continuous studies
of the
Service’s public affairs activities
to
identify
and
act
on
problems
and
opportunities
for
improvement

Maintains liaison with
and
provides
functional supervision
to
regional
and
district
offices
in
public affairs matters
and
carries out
public affairs programs
at the
National Office

Supervises the activities
of the
Public Affairs Division
and its
Branches:

Tax Information,
Stabilization Information,
and
Programs and Field Services
======================================
VOLUNTARY COMPLIANCE

by the

public
======================================

_________________________________________________
FEDERAL REGISTER, VOL. 39, NO. 62—FRIDAY, MARCH 29, 1974
_________________________________________________
39 F.R. 11573
——————————————————————

——————————————————————
SEC. 1113.33  Assistant to the Commission (Public Affairs)
………………………………………………..
formerly 1113.33
………………………………………………..
The Assistant to the Commissioner
(Public Affairs)

counsels
and
advises
the
Commissioner,
Deputy Commissioner
and
other levels of management
on
matters
where
public interest
or
response
is
involved in the determination
of
Service
policies
and the
execution
of
Service programs

Plans,
develops
and
coordinates
the
Service-wide
policies
and
programs
for
providing information
to the
public
through
mass communication methods
to help
improve
knowledge
and
understanding
of the
Federal tax
and
related laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
voluntary compliance
by the
public

Conducts
continuous studies
of the
Service’s public affairs activities
to
identify
and
act
on
problems
and
opportunities
for
improvement

Maintains liaison with
and
provides
functional supervision
to
regional
and
district
offices
in
public affairs matters
and
carries out
public affairs programs
at the
National Office
and
directs the activities
of the
Public Affairs Division

Evaluates
for the
Commissioner
public
response to
Service
policies
and
programs
and
recommends
Service actions where indicated
======================================
VOLUNTARY COMPLIANCE

by the

public
======================================
_________________________________________________
The Internal Revenue Service (I.R.S.)
Public Information Division / Public Affairs
which is responsible
for
providing information
to the
public
through
mass communication methods
(press,
radio,
television
and
other
informational,
educational
and
professional media)
to help
improve
knowledge
and
understanding
of the
Federal tax
and
related laws
and their
administration,
for the
primary purpose
of
encouraging
and
facilitating
maximum
voluntary compliance
by the
public
with the
voluntary system
of
taxation

“Waivers of constitutional rights not only must be voluntary but must be knowing intelligent acts done with sufficient awareness of the relevant circumstances and likely consequences” — Brady v. U.S., 397 U.S. 742, at page 748 (1970) United States Supreme Court (SCOTUS)

United States Supreme Court

Brady v. U.S.,

397 U.S. 742, at page 748

(1970)

—————————————————————–

Waivers of constitutional rights

not only must be voluntary

but must be knowing,

intelligent acts

done with sufficient awareness

of the relevant circumstances

and likely consequences

United States Supreme Court

Brookhart v. Janis

384 U. S. 1

(1966)
——————————————————————
The question of a

waiver

of a federally guaranteed constitutional right

is, of course,

a federal question

controlled by federal law

There is a presumption against

the waiver of constitutional rights,

see, e.g.,

Glasser v. United States,

315 U. S. 60, at pages 70-71,

and,

for a waiver to be effective,

it must be clearly established that there was

“an intentional relinquishment

or

abandonment of a known right

or

privilege

In deciding the federal question

of waiver raised here,

we must, of course

look to the facts

which allegedly support the waiver

[Footnote 4]

When constitutional rights

turn on the resolution

of a factual dispute,

we are duty bound

to make an independent examination

of the evidence in the record

See, e.g.,

Edwards v. South Carolina

372 U. S. 229, at page 235

Blackburn v. Alabama

361 U. S. 199, at page 205, n. 5
—————————————————————–
Brady v. U.S.,

397 U.S. 742

(1970)
——————————————————————
http://supreme.justia.com/cases/federal/us/397/742/
—————————————————————–
Brady v. U.S.,

397 U.S. 742

(1970)
——————————————————————
https://supreme.justia.com/cases/federal/us/397/742/case.html
—————————————————————–
Brady v. United States,
397 U.S. 742,
90 S. Ct. 1463,
25 L. Ed. 2d 747,
1970 U.S. LEXIS 45
(U.S. May 4, 1970)
No. 270
——————————————————————
http://caselaw.findlaw.com/us-supreme-court/397/742.html
—————————————————————–
Brady v. United States,
397 U.S. 742,
90 S. Ct. 1463,
25 L. Ed. 2d 747,
1970 U.S. LEXIS 45
(U.S. May 4, 1970)
——————————————————————
https://www.oyez.org/cases/1969/270
—————————————————————–
Brady v. United States,
397 U.S. 742,
90 S. Ct. 1463,
25 L. Ed. 2d 747,
1970 U.S. LEXIS 45
——————————————————————
https://www.law.cornell.edu/supct/pdf/96-8516P.ZS
—————————————————————–
Brady v. United States,
397 U.S. 742,
90 S. Ct. 1463,
25 L. Ed. 2d 747
(U.S. May 4, 1970)
——————————————————————
https://www.casebriefs.com/blog/law/criminal-procedure/criminal-procedure-keyed-to-weinreb/plea-bargaining/brady-v-united-states/
—————————————————————–
Brookhart v. Janis

384 U. S. 1

(1966)
——————————————————————
https://supreme.justia.com/cases/federal/us/384/1/
—————————————————————–
Brookhart v. Janis

384 U. S. 1

(1966)
——————————————————————
https://supreme.justia.com/cases/federal/us/384/1/case.html
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Sam Brunson L3C (@smbrnsn Professor of tax law at Loyola University, Chicago School of Law) vs. Patrick Hugh Shaffer (IRS ʟIaRS researcher extraordinaire)

Sam Brunson L3C
@smbrnsn

While I have significant policy
disagreements with
@GroverNorquist, I’m almost
certain that he, like me, puts no
stock in frivolous tax protestor
arguments as a description of
current law. I’ll let him speak for
himself, though.

12/22/17, 10:05 AM

Professor of tax law at Loyola University
Chicago School of Law



_________________________________________________
Sam Brunson, “SO-CALLED” ‘Tax Expert,’ does what I would expect from a COWARD, not an American

Samuel Brunson makes a biased statement NOT based on FACT

Unlike ‘Perfesser’ Brunson, I served Honorably in the Military of the United States

Unlike Brunson, in the United States Air Force I learned to ‘AIM HIGH

Unlike ‘Sam,’ I worked for a large international corporate law firm for over twenty (20) years

Unlike Samuel, I started researching the IRS ʟIaRS over fourteen (14) years before he even got a bar license

Unlike ‘Sammy,’ I am the first American to make available to the public, for free, copies of the International Revenue Service’s (I.R.S.) Statements of Organization and Functions, as published in the Federal Register per the requirements of the Administrative Procedure Act (A.P.A.), in 1956, 1961, 1965, 1967, 1969, 1970, 1971, 1972, and 1974

Has Mr. Brunson reviewed all of the IRS’s Statements of Organization and Functions like I have ?

I do NOT think so❗️

Tax Expert‘❓

How would Sam Brunson do in a debate versus me❓

Maybe Brunson does NOT believe in the LAW or the RULE of LAW

Maybe Samuel Brunson does NOT believe that the Administrative Procedure Act is the LAW of the LAND

Maybe ‘Perfesser’ Brunson does NOT believe that the decisions of the Supreme Court of the United States are the LAW of the LAND

Maybe Sam can’t ‘Handle the Truth
======================================
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED

Administrative Procedure Act
======================================

It’s time to repeal the 16th Amendment — Tea Party Patriots (@TPPatriots teapartypatriots.org) co-founder Jenny Beth Martin (@jennybethm jennybethmartin.net) April 23, 2014

Jenny Beth Martin and Tea Party Patriots want to “repeal the 16th Amendment

It would help if Jenny Beth Martin and Tea Party Patriots actually UNDERSTOOD the
Sixteenth Amendment and the Federal
Income Tax

Jenny Beth Martin and Tea Party Patriots are NOVICES (babes in the woods) when it comes to the 16th Amendment and the Federal Income Tax

They might be correctly referred to as FALSE PROPHETS, or GREENHORNS, or TENDERFEET, or LIARS, when it comes to Federal Taxation

I, Patrick Hugh Shaffer (born and raised in TexasDon’t Mess with Texas), would embarrass them in a debate

Martin and Tea Party Patriots owe the American public an apology for their embarrassment of an “article”

Luckily, they can still redeem themselves if they attend my IRS ʟIaRS Learniversity
_________________________________________________
WHAT THE SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

‘The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration

(ratified February 3, 1913)
_________________________________________________
[240 U.S. 1, 11]

It is an

“ERRONEOUS ASSUMPTION”

“that the

16th AMENDMENT

PROVIDES” “POWER to LEVY”

a

“DIRECT” “INCOME TAX”

“NOT” “SUBJECT

to the

REGULATION

of

APPORTIONMENT

applicable to ALL OTHER

DIRECT TAXES”
——————————————————————
[240 U.S. 1, 10]

We are of opinion, however

[240 U.S. 1, 11]

that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows:
——————————————————————
======================================
U.S. Supreme Court

Brushaber v. Union Pac. R.R.

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

12 – 19

36 S.Ct. 236

239-42

60 L.Ed. 493

(1916)
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Case
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Syllabus
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https://supreme.justia.com/cases/federal/us/240/1/
_________________________________________________
WHAT THE SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

STANTON v. BALTIC MINING CO,

240 U.S. 103

(1916)

JOHN R. STANTON, Appt.,
v.
BALTIC MINING COMPANY et al.

No. 359

Argued October 14 and 15, 1915

Decided February 21, 1916

[240 U.S. 103, 107]

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
As in

Brushaber v. Union P. R. Co.

240 U.S. 1 ,

60 L. ed. –,

36 Sup. Ct. Rep. 236, . . .

[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of

THE

16th AMENDMENT

conferred no new power of taxation,

but simply

PROHIBITED

THE

previous complete

and

plenary

POWER

OF

INCOME TAXATION

possessed by Congress

from the beginning

FROM BEING TAKEN OUT OF THE

CATEGORY

OF

INDIRECT TAXATION

to which it inherently belonged,

AND being PLACED

[240 U.S. 103, 113]

IN THE

CATEGORY

OF

DIRECT TAXATION

subject to

apportionment

by a consideration of the sources from which the

income

was derived,-that is, by testing the

tax

not by what it was, a

tax

on

income,

but by a mistaken theory deduced from the

origin

or

source

of the

income taxed
——————————————————————
[240 U.S. 103, 112]
But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed

[240 U.S. 103, 113]
in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived,-that is, by testing the tax not by what it was, a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed
——————————————————————
Stanton v. Baltic Mining Co.,

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

(1916)
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_________________________________________________
WHAT THE SUPREME COURT ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration

(ratified February 3, 1913)
_________________________________________________
[240 U.S. 1, 18]

… the contention that the

AMENDMENT

treats a TAX on INCOME

as a

DIRECT TAX

although it is

RELIEVED from APPORTIONMENT

and is necessarily therefore

NOT SUBJECT

to the

RULE of UNIFORMITY

as such RULE

only applies to

TAXES which are NOT DIRECT,

thus destroying the

two great classifications

which have been

recognized

and

enforced

from the beginning,

IS also WHOLLY WITHOUT FOUNDATION
——————————————————————
[240 U.S. 1, 18]

From this in substance it indisputably arises, first, that all the contentions which we have previously noticed concerning the assumed limitations to be implied from the language of the Amendment as to the nature and character of the income taxes which it authorizes find no support in the text and are in irreconcilable conflict with the very purpose which the Amendment was adopted to accomplish

Second, that the contention that the Amendment treats a tax on income as a direct tax although it is relieved from apportionment and is necessarily therefore not subject to the rule of uniformity as such rule only applies to taxes which are not direct, thus destroying the two great classifications which have been recognized and enforced from the beginning, is also wholly without foundation since the command of the Amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived

[240 U.S. 1, 19]

forbids the application to such taxes of the rule applied in the Pollock Case by which alone such taxes were removed from the great class of excises, duties, and imposts subject to the rule of uniformity, and were placed under the other or direct class
_________________________________________________
[240 U.S. 1, 16]

… THIS CONCLUSION

but

ENFORCED A REGULATION

AS TO THE

MODE

OF

EXERCISING POWER

under particular circumstances,

IT DID NOT

in any way

DISPUTE

THE

ALL-EMBRACING TAXING AUTHORITY

POSSESSED BY CONGRESS,

INCLUDING necessarily therein the

POWER TO IMPOSE INCOME TAXES

IF only THEY CONFORMED

TO the

CONSTITUTIONAL REGULATIONS

which were

APPLICABLE TO THEM
………………………………………………..
… THE CONCLUSION reached

in the Pollock Case

DID NOT

in any degree

INVOLVE HOLDING THAT

INCOME TAXES

generically and necessarily

CAME WITHIN THE CLASS

[240 U.S. 1, 17]

OF

DIRECT TAXES

on property,

BUT,

ON THE CONTRARY,

RECOGNIZED the fact

THAT

TAXATION

ON

INCOME

WAS in its nature

AN

EXCISE

entitled to be enforced as such
………………………………………………..
NOTHING COULD

serve to

MAKE THIS CLEARER

than to recall that in the Pollock Case,

IN SO FAR AS THE LAW TAXED

INCOMES

( 158 U.S. 637 ),

ITS VALIDITY WAS RECOGNIZED;

indeed,

IT WAS expressly

DECLARED that

NO DISPUTE

WAS MADE UPON THAT SUBJECT,

AND

ATTENTION WAS CALLED

TO THE FACT THAT

TAXES

ON such

INCOME

HAD BEEN SUSTAINED AS

EXCISE TAXES

IN THE PAST

Id. p. 635
——————————————————————
[240 U.S. 1, 16]

Coming to consider the validity of the tax from this point of view, while not questioning at all that in common understanding it was direct merely on income and only indirect on property, it was held that, considering the substance of things, it was direct on property in a constitutional sense, since to burden an income by a tax was, from the point of substance, to burden the property from which the income was derived, and thus accomplish the very thing which the provision as to apportionment of direct taxes was adopted to prevent

As this conclusion but enforced a regulation as to the mode of exercising power under particular circumstances, it did not in any way dispute the all-embracing taxing authority possessed by Congress, including necessarily therein the power to impose income taxes if only they conformed to the constitutional regulations which were applicable to them

Moreover, in addition, the conclusion reached in the Pollock Case did not in any degree involve holding that income taxes generically and necessarily came within the class

[240 U.S. 1, 17]

of direct taxes on property, but, on the contrary, recognized the fact that taxation on income was in its nature an excise entitled to be enforced as such unless and until it was concluded that to enforce it would amount to accomplishing the result which the requirement as to apportionment of direct taxation was adopted to prevent, in which case the duty would arise to disregard form and consider substance alone, and hence subject the tax to the regulation as to apportionment which otherwise as an excise would not apply to it

Nothing could serve to make this clearer than to recall that in the Pollock Case, in so far as the law taxed incomes from other classes of property than real estate and invested personal property, that is, income from ‘professions, trades, employments, or vocations’

( 158 U.S. 637 ),

its validity was recognized; indeed, it was expressly declared that no dispute was made upon that subject, and attention was called to the fact that taxes on such income had been sustained as excise taxes in the past

Id. p. 635
_________________________________________________
[240 U.S. 1, 19]

This must be

UNLESS IT CAN BE SAID THAT

although

THE

CONSTITUTION,

AS A RESULT OF THE

AMENDMENT,

in express terms

EXCLUDES THE CRITERION of

source of income,

THAT CRITERION yet REMAINS

FOR THE PURPOSE OF

DESTROYING

THE

CLASSIFICATIONS

OF THE

CONSTITUTION

BY TAKING AN

EXCISE

OUT OF THE

CLASS

TO WHICH IT BELONGS

AND

TRANSFERRING IT

TO A

CLASS

IN WHICH IT

CANNOT BE PLACED

consistently

WITH THE

REQUIREMENTS

OF THE

CONSTITUTION
………………………………………………..
[240 U.S. 1, 19]

Indeed, from another point of view,

THE

AMENDMENT

DEMONSTRATES

that no such purpose was intended,

and on the contrary shows that

IT WAS

DRAWN

WITH THE

OBJECT

OF

MAINTAINING

THE

LIMITATIONS

OF THE

CONSTITUTION

AND

HARMONIZING THEIR OPERATION
………………………………………………..
[240 U.S. 1, 19]

… THE

AMENDMENT

CONTAINS NOTHING

REPUDIATING

OR

CHALLENGING

THE

RULING

in the

Pollock Case

THAT THE WORD

‘DIRECT’

HAD A BROADER SIGNIFICANCE,

since it embraced also taxes levied directly on personal property because of its ownership,

AND THEREFORE THE

AMENDMENT

at least

IMPLIEDLY

MAKES SUCH WIDER SIGNIFICANCE

a PART OF THE

CONSTITUTION,-a condition

WHICH clearly DEMONSTRATES

that

THE PURPOSE

WAS NOT TO CHANGE

THE EXISTING INTERPRETATION

except to the extent necessary to accomplish the result intended; that is, the prevention of the resort to the sources from which a taxed income was derived in order to cause a direct tax on the income to be a direct tax on the source itself,

AND THEREBY to TAKE AN

INCOME TAX

OUT OF THE

CLASS

OF

EXCISES,

DUTIES,

AND

IMPOSTS,

AND PLACE IT IN THE

CLASS

OF

DIRECT TAXES
——————————————————————
[240 U.S. 1, 19]

This must be unless it can be said that although the Constitution, as a result of the Amendment, in express terms excludes the criterion of source of income, that criterion yet remains for the purpose of destroying the classifications of the Constitution by taking an excise out of the class to which it belongs and transferring it to a class in which it cannot be placed consistently with the requirements of the Constitution

Indeed, from another point of view, the Amendment demonstrates that no such purpose was intended, and on the contrary shows that it was drawn with the object of maintaining the limitations of the Constitution and harmonizing their operation

We say this because it is to be observed that although from the date of the Hylton Case, because of statements made in the opinions in that case, it had come to be accepted that direct taxes in the constitutional sense were confined to taxes levied directly on real estate because of its ownership, the Amendment contains nothing repudiation or challenging the ruling in the Pollock Case that the word ‘direct’ had a broader significance, since it embraced also taxes levied directly on personal property because of its ownership, and therefore the Amendment at least impliedly makes such wider significance a part of the Constitution,-a condition which clearly demonstrates that the purpose was not to change the existing interpretation except to the extent necessary to accomplish the result intended; that is, the prevention of the resort to the sources from which a taxed income was derived in order to cause a direct tax on the income to be a direct tax on the source itself, and thereby to take an income tax out of the class of excises, duties, and imposts, and place it in the class of direct taxes
_________________________________________________
[240 U.S. 1, 11]

But it clearly results that the proposition …

[240 U.S. 1, 12]

… of the Amendment exempting a direct tax from apportionment … would cause one provision of the Constitution to destroy another; … they would result in bringing the provisions … into irreconcilable conflict with the general requirement that all direct taxes be apportioned
——————————————————————
ALL DIRECT TAXES BE APPORTIONED
——————————————————————
[240 U.S. 1, 11]

But it clearly results that the proposition and the contentions

[240 U.S. 1, 12]

under it, if acceded to, would cause one provision of the Constitution to destroy another; that is, they would result in bringing the provisions of the Amendment exempting a direct tax from apportionment into irreconcilable conflict with the general requirement that all direct taxes be apportioned
——————————————————————
[240 U.S. 1, 12]

Moreover, … the result of the Amendment would be to authorize a particular direct tax not subject either to apportionment or to the rule of geographical uniformity, thus giving power to impose a different tax in one state or states than was levied in another state or states
——————————————————————
[240 U.S. 1, 12]

Moreover, the tax authorized by the Amendment, being direct, would not come under the rule of uniformity applicable under the Constitution to other than direct taxes, and thus it would come to pass that the result of the Amendment would be to authorize a particular direct tax not subject either to apportionment or to the rule of geographical uniformity, thus giving power to impose a different tax in one state or states than was levied in another state or states
——————————————————————
[240 U.S. 1, 12]

This result, instead of simplifying … and making clear the limitations on the taxing power, which obviously the Amendment must have been intended to accomplish, would create radical and destructive changes in our constitutional system …
——————————————————————
[240 U.S. 1, 12]

This result, instead of simplifying the situation and making clear the limitations on the taxing power, which obviously the Amendment must have been intended to accomplish, would create radical and destructive changes in our constitutional system and multiply confusion
_________________________________________________
[240 U.S. 1, 12]

8 of article 1

‘to lay and collect taxes, duties, imposts and excises’
——————————————————————
[240 U.S. 1, 12]

That the authority conferred upon Congress by

8 of article 1

‘to lay and collect taxes, duties, imposts and excises’

is exhaustive and embraces every conceivable power of taxation has never been questioned, or, if it has, has been so often authoritatively declared as to render it necessary only to state the doctrine
_________________________________________________
[240 U.S. 1, 13]

lay and collect income taxes
——————————————————————
[240 U.S. 1, 12]

And it has also never

[240 U.S. 1, 13]

been questioned from the foundation, without stopping presently to determine under which of the separate headings the power was properly to be classed, that there was authority given, as the part was included in the whole, to lay and collect income taxes
_________________________________________________
[240 U.S. 1, 13]

art. 1, 8, cl. 1,

‘all duties, imposts and excises shall be uniform throughout the United States,’
——————————————————————
[240 U.S. 1, 13]

Again, it has never moreover been questioned that the conceded complete and all-embracing taxing power was subject, so far as they were respectively applicable, to limitations resulting from the requirements of

art. 1, 8, cl. 1,

that

‘all duties, imposts and excises shall be uniform throughout the United States,’
——————————————————————
[240 U.S. 1, 13]

art I., 2, cl. 3,

‘direct taxes shall be apportioned among the several states,’
——————————————————————
[240 U.S. 1, 13]

and to the limitations of

art I., 2, cl. 3,

that

‘direct taxes shall be apportioned among the several states,’
——————————————————————
[240 U.S. 1, 13]

art 1, 9, cl. 4,

‘no capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken’
——————————————————————
[240 U.S. 1, 13]

and of

art 1, 9, cl. 4,

that

‘no capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken’
_________________________________________________
[240 U.S. 1, 13]

… the

TWO GREAT SUBDIVISIONS

EMBRACING the

COMPLETE

and

PERFECT

DELEGATION of the POWER to TAX

and the

TWO CORRELATED LIMITATIONS

as to such POWER …

‘IN the MATTER of TAXATION,

the

CONSTITUTION

recognizes the

TWO GREAT CLASSES

of

DIRECT

and

INDIRECT TAXES,

and lays down

TWO RULES

by which their IMPOSITION

MUST be GOVERNED, namely:

The

RULE of APPORTIONMENT

as to

DIRECT TAXES,

and the

RULE of UNIFORMITY

as to

DUTIES,

IMPOSTS,

and

EXCISES’
——————————————————————
[240 U.S. 1, 13]

In fact, the two great subdivisions embracing the complete and perfect delegation of the power to tax and the two correlated limitations as to such power were thus aptly stated by Mr. Chief Justice Fuller in

Pollock v. Farmers’ Loan & T. Co.

157 U. S. supra, at page 557:

‘In the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: The rule of apportionment as to direct taxes, and the rule of uniformity as to duties, imposts, and excises’
_________________________________________________
[240 U.S. 1, 13]

… the REQUIREMENTS of

APPORTIONMENT as to one of the great classes

and of

UNIFORMITY as to the other class

were not so much a LIMITATION upon the

COMPLETE

and

ALL-EMBRACING

AUTHORITY to TAX,

but in their essence were simply

REGULATIONS

concerning the MODE

in which the

PLENARY POWER was to be exerted

In the WHOLE HISTORY of the GOVERNMENT

down to the time of the adoption of the

16th AMENDMENT,

[240 U.S. 1, 14]

… NO QUESTION

HAS BEEN ANYWHERE MADE

AS TO THE

CORRECTNESS OF THESE PROPOSITIONS
——————————————————————
[240 U.S. 1, 13]

It is to be observed, however, as long ago pointed out in

Veazie Bank v. Fenno,

8 Wall. 533, 541,

19 L. ed. 482, 485,

that the requirements of apportionment as to one of the great classes and of uniformity as to the other class were not so much a limitation upon the complete and all-embracing authority to tax, but in their essence were simply regulations concerning the mode in which the plenary power was to be exerted

In the whole history of the government down to the time of the adoption of the 16th Amendment, leaving aside some conjectures expressed of the possibility of a tax lying intermediate between the two great classes and embraced

[240 U.S. 1, 14]

by neither, no question has been anywhere made as to the correctness of these propositions
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

‘The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any censusor enumeration’
_________________________________________________
[240 U.S. 1, 17]

It is clear on the face of this text that it does not purport to confer power to levy income taxes in a generic sense,-an authority already possessed and never questioned,

[240 U.S. 1, 18]

-or to limit and distinguish between one kind of income taxes and another, but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived
_________________________________________________
Congressional Record – House March 27, 1943. pg 2580

“So the amendment

(16th)

made it possible to bring investment income within the scope of the general income-tax law, but did not change the character of the tax

It is still fundamentally an excise or duty with respect to the privilege of carrying on any activity or owning any property which produces income

The income tax is, therefore, not a tax on income as such

It is an excise tax with respect to certain activities and privileges which is measured by reference to the income they produce

The income is not the subject of the tax:

it is the basis for determining the amount of tax”
Congressional Record 1943Congressional Record 1943imageCongressional Record 1943
report by The Congressional Research Service

Report No. 84-168A, 784 / 275

Report No. 84-168 A 784/275

titled

“Some Constitutional Questions Regarding the Federal Income Tax Laws”

dated May 25, 1979

updated Sept. 26, 1984

Updated September 26, 1984

HJ 4625 U.S.A.

American Law Division

by Howard Zaritsky ; updated by John R. Luckey

Published 1984 by Congressional Research Service, Library of Congress in [Washington, D.C.]

“The Supreme Court, in a decision written by Chief Justice White, first noted that the Sixteenth Amendment did not authorize any new type of tax, nor did it repeal or revoke the tax clauses of Article I of the Constitution, quoted above

Direct taxes were, notwithstanding the advent of the Sixteenth Amendment, still subject to the rule of apportionment and indirect taxes were still the subject of the rule of uniformity

Rather, the Court found that the Sixteenth Amendment sought to restrain the Court from viewing an income tax as a direct tax because of its close effect on the underlying property”

(pg 5)
——————————————————————
======================================
FACT: The Unanimous SUPREME COURT of the UNITED STATES recognized that:

[240 U.S. 1, 11]

It is an “ERRONEOUS ASSUMPTION” “that the 16th AMENDMENT PROVIDES” “POWER to LEVY” a “DIRECT” “INCOME TAX” “NOT” “SUBJECT to the REGULATION of APPORTIONMENT applicable to ALL OTHER DIRECT TAXES”
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
What the UNANIMOUS SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
[240 U.S. 1, 11]

It is an

“ERRONEOUS ASSUMPTION”

“that the

16th AMENDMENT

PROVIDES” “POWER to LEVY”

a

“DIRECT” “INCOME TAX”

“NOT” “SUBJECT

to the

REGULATION

of

APPORTIONMENT

applicable to

ALL OTHER

DIRECT TAXES”
——————————————————————
[240 U.S. 1, 11]

We are of opinion however that the confusion is not inherent but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation that is a power to levy an income tax which although direct should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it as follows:
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pac. R.R.

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)
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https://supreme.justia.com/cases/federal/us/240/1/
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U.S. Supreme Court

STANTON v. BALTIC MINING CO,

JOHN R. STANTON, Appt.,
v.
BALTIC MINING COMPANY et al.

Argued October 14 and 15, 1915

Decided February 21, 1916

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

No. 359

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
What the UNANIMOUS SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
[240 U.S. 103, 107]

As in

Brushaber v. Union P. R. Co.

240 U.S. 1 ,

60 L. ed. –,

36 Sup. Ct. Rep. 236, . . .
………………………………………………..
[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of

THE

16th AMENDMENT

conferred no new power of taxation,

but simply

PROHIBITED

THE

previous complete

and

plenary

POWER

OF

INCOME TAXATION

possessed by Congress

from the beginning

FROM BEING TAKEN OUT OF THE

CATEGORY

OF

INDIRECT TAXATION

to which it inherently belonged,

AND being PLACED

[240 U.S. 103, 113]

IN THE

CATEGORY

OF

DIRECT TAXATION

subject to

apportionment

by a consideration of the sources from which the

income

was derived,-that is, by testing the

tax

not by what it was, a

tax

on

income,

but by a mistaken theory deduced from the

origin

or

source

of the

income taxed
——————————————————————
[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed

[240 U.S. 103, 113]

in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived,-that is, by testing the tax not by what it was, a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed
——————————————————————
Stanton v. Baltic Mining Co.,

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

No. 359

(1916)
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The Unanimous Supreme Court of the United States
——————————————————————
Chief Justice Edward D. White

Associate Justice Joseph McKenna

Associate Justice Oliver W. Holmes, Jr.

Associate Justice William R. Day

Associate Justice Charles E. Hughes

Associate Justice Willis Van Devanter

Associate Justice Mahlon Pitney
_________________________________________________
It’s time to repeal the 16th Amendment
_________________________________________________
Today, Tea Party Patriots co-founder Jenny Beth Martin has an op-ed[1] in Roll Call about the need to repeal and replace the 16th Amendment

The amendment gives the federal government, and by extension, the Internal Revenue Service (IRS), the power to levy an income tax

Tea Party Patriots believes the 16th Amendment enables an unnecessary and antiquated system of government overreach that results in less freedom
It’s time to do something about it

Says Martin, in Roll Call:

We agree with the millions of Americans who seek fundamental reform to make taxes fairer and flatter, grow jobs and the economy, and put an end to abuses of power by the Internal Revenue Service

However, serious consideration of fundamental tax reform won’t happen until Congress’s constitutional authority to levy an income tax and fund the IRS is removed

That’s why we’re supporting Oklahoma Republican Rep. Jim Bridenstine’s[2] amendment to repeal the 16th Amendment

The current system of income tax has no place in the 21st century and more importantly, the 16th Amendment and the IRS’ enforcement of tax law have no place in a society of free people

Since the 16th Amendment went into effect in 1913, our tax code has ballooned to a nearly incomprehensible mass of text and regulations

It seems designed to either provide loophole after loophole to the few who know where to look, or restrict wealth creation and opportunity for everyone else

There’s simply a better way for Americans to pay their taxes

Washington has talked about tax reform before, but it’s never resulted in any action

Our representatives are more concerned with protecting the status quo and preserving their interests than they are with adopting a fair tax code

Even when the IRS is caught red-handed using their enforcement role to oppress political opponents of the current administration, real tax reform is barely mentioned

It’s time for a change, but we need your help

Visit
http://www.teapartypatriots.org/repeal16/
to sign our petition to repeal the 16th Amendment!

There, you’ll also find other resources to help you in the fight for a fair, fixed and flat tax system

With your help, we can make it happen

* 1- Martin, Jenny Beth. Amending an Amendment. http://www.rollcall.com 23 April 2014
http://www.rollcall.com/news/amending_an_amendment_commentary-232251-1.html?pg=1>

* 2-Rep. Jim Bridenstine (R-Oklahoma). http://www.rollcall.com 23 April 2014.
http://www.rollcall.com/members/45451.html>
_________________________________________________
It’s time to repeal the 16th Amendment — Tea Party Patriots (@TPPatriots teapartypatriots.org)
co-founder Jenny Beth Martin
(@jennybethm
jennybethmartin.net)
April 23, 2014
——————————————————————
https://www.teapartypatriots.org/news/its-time-to-repeal-the-16th-amendment/
_________________________________________________

_________________________________________________
21 F.R. 10418

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
_________________________________________________

_________________________________________________
1112 Service organization
………………………………………………..
(1) The INTERNAL REVENUE SERVICE

is a component part of the

TREASURY DEPARTMENT
………………………………………………..
The SERVICE

is headed by the

COMMISSIONER of INTERNAL REVENUE

who serves under the direction of the

SECRETARY of the TREASURY
_________________________________________________

——————————————————————

_________________________________________________
(2) The INTERNAL REVENUE SERVICE

consists of a

National Office
in
Washington, D. C.,

and a

field organization
………………………………………………..
The latter consists of

nine Internal Revenue Regions,

each headed by a

REGIONAL COMMISSIONER

who reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

and

64 Internal Revenue Districts,

each headed by a

District Director

who reports to a

REGIONAL COMMISSIONER
_________________________________________________

——————————————————————

_________________________________________________
(3) In ADMINISTERING

the

ALCOHOL and TOBACCO TAX

and

appellate

FUNCTIONS

direct from the

Regional Office,

the

REGIONAL COMMISSIONER

maintains and supervises several branch offices
_________________________________________________

_________________________________________________
The Alcohol and Tobacco Tax branch offices

are headed by

Supervisors in Charge

who report to the

Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10422

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5. OFFICE of ASSISTANT COMMISSIONER (OPERATIONS)
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

to the

COMMISSIONER

in
planning,
managing,
coordinating,
and
directing
the

OPERATION PROGRAMS

of the

SERVICE
_________________________________________________

——————————————————————

_________________________________________________
These INCLUDE the

COLLECTION of TAXES,

the
audit and investigation of returns,
criminal fraud and enrollment investigations,
the
administrative system of tax appeals,

the

ADMINISTRATION of LAWS

relating to

alcohol,
alcoholic beverages,
tobacco
and
firearms,

and the

ADMINISTRATION of U. S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii
_________________________________________________

——————————————————————

_________________________________________________
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

Alcohol and Tobacco Tax Division,

Appellate Division,
Audit Division, (1113.53)
Collection Division,
Intelligence Division,

and the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE
_________________________________________________

——————————————————————

_________________________________________________
In directing the

OPERATIONS PROGRAMS,

he SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

and allocates funds and personnel made available for the operation of field installations among the offices of the field organization
_________________________________________________

_________________________________________________

======================================

======================================
1. Does the Secretary of the Treasury
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
2. Does the Commissioner of Internal
Revenue
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
3. Does the Assistant Commissioner
(Operations)
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
YES (1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

direct the

ADMINISTRATION

of

U.S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATION PROGRAMS

which INCLUDE the

COLLECTION of TAXES,

the

ADMINISTRATION of LAWS

relating to

ALCOHOL,
ALCOHOLIC BEVERAGES,
TOBACCO
and
FIREARMS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATIONS PROGRAMS,

which INCLUDE, he

SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The REGIONAL COMMISSIONER

in

ADMINISTERING

the

ALCOHOL and TOBACCO TAX

FUNCTIONS

direct from the

REGIONAL OFFICE,

maintains and supervises several branch offices

and

reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

(1956 21 F.R. 10418 1112 (3))
——————————————————————

——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE

(1956 21 F.R. 10422 1113.5)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.56 INTERNATIONAL OPERATIONS DIVISION
………………………………………………..
The INTERNATIONAL OPERATIONS DIVISION

ADMINISTERS

the

INTERNAL REVENUE LAWS

(except those relating to alcohol, tobacco and firearms)

in

ALL AREAS of the WORLD OUTSIDE

the

CONTINENTAL UNITED STATES

except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
This includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY tax COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
_________________________________________________

——————————————————————

======================================
VOLUNTARY TAX COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
The DIVISION is

responsible

in its area of

JURISDICTION

for the

determination of tax liability,
the
assessment of the correct liability,
and the
investigation of certain criminal and civil violations

of

INTERNAL REVENUE TAX LAWS

(except those relating to alcohol, tobacco, and firearms)

and the

collection

of

INTERNAL REVENUE TAXES
_________________________________________________

_________________________________________________
It coordinates with
foreign governments
tax cases involving specific issues with such
governments
and takes final approval action for the
Service
under
tax treaty provisions
_________________________________________________

_________________________________________________
It acts as a service organization to other operational components of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in, and
obtaining information from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior Departments
and other
Federal agencies
in all matters affecting
Service operations abroad
_________________________________________________

_________________________________________________
The DIVISION has three branches:

Collection Activities, [(1113.561)]
Field Operations, [(1113.562)]
and
Technical and Audit [(1113.563)]
_________________________________________________

======================================
The International Operations Division (1113.56)

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
——————————————————————
The International Operations Division (1113.56)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
………………………………………………..
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10423

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.53 Audit Division

The AUDIT DIVISION
develops,
coordinates,
and
evaluates
policies and programs
for the examination of tax returns to establish the correct tax liabilities of
TAXPAYERS
and for the conduct of assistance and educational activities
to maintain the maximum possible level of

VOLUNTARY COMPLIANCE
with the
INTERNAL REVENUE LAWS

======================================
VOLUNTARY COMPLIANCE
======================================

======================================
The Audit Division (1113.53)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
——————————————————————
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________

_________________________________________________
1113.561 Collection Activities Branch

The Collection Activities Branch
receives all tax returns and related work items accruing from the
international program
(except Puerto Rico and the Virgin Islands),
including all

ALIEN returns

and all

withholding returns filed by agents making income payments to foreign addresses;

processes such returns;
accepts and deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including the issuance of bills,
processing of claims,
scheduling of refunds and maintenance of general ledger;
approves applications of

NONRESIDENT TAXPAYERS

for extensions of time for filing returns and paying taxes;
administers the provisions of
tax treaties
authorizing the automatic and other exchange of tax information between the
United States
and
foreign countries;
administers section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities;
collects delinquent accounts of

TAXPAYERS RESIDING ABROAD:

also collects, under applicable provisions of certain
tax treaties,
delinquent taxes of which

ALIENS RESIDING in the U. S.

owe to a
treaty country;
develops, in conjunction with appropriate National Office personnel, policies and procedures relating to the collection of delinquent tax from

CITIZENS ABROAD
and
NONRESIDENT ALIENS;

and
maintains liaison
with the
State
and
Defense Departments
and the
Bureau of Accounts
concerning collection matters
——————————————————————
alien returns

withholding returns filed by agents making income payments to
foreign addresses

nonresident taxpayers

taxpayers residing abroad

aliens residing in the U. S.

citizens abroad

nonresident aliens
——————————————————————
The Collection Activities Branch (1113.561)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
UNITED STATES TAXPAYERS ABROAD
………………………………………………..
administration the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.562 Field Operations Branch

The FIELD OPERATIONS BRANCH
coordinates the
work programs
and
other activities
of the
foreign and Canal Zone posts,
and the
audit activities
of the
Puerto Rico Office;
conducts investigations
and
holds necessary conferences
abroad
in the more difficult
audit,
delinquency
and
evasion
cases,
and in other cases requiring personal contact
overseas;
considers, and in appropriate instances takes final action on, cases having issues involving
foreign governments;
and
plans,
programs
and
coordinates
all other
operational matters
of the
international program
which must be performed by personnel
assigned permanently
or
detailed temporarily
to
duty

outside the continental United States,
with the exception of Hawaii and Alaska
——————————————————————
The Field Operations Branch (1113.562)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States
except
Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.563 Technical and Audit Branch

The TECHNICAL and AUDIT BRANCH
provides guidance or takes final action on all technical matters involving tax liability determinations under the
income,
estate,
gift,
and other provisions of the
Internal Revenue Code,
and under
tax treaty provisions;
audits returns and claims filed by

NONRESIDENT CITIZENS
and
ALIENS,

except those requiring personal contact or field investigation
abroad;
coordinates all income tax returns filed or due to be filed by

FOREIGN CORPORATIONS,

and estate and gift tax returns filed by or for

NONRESIDENT CITIZENS
and
ALIENS,

refers appropriate returns to district offices for necessary action, and in other cases, audits the returns; reviews and passes upon all reports involving tax determination, claims, offers in compromise, etc., originating in the Division; holds taxpayer conferences and considers protests; prepares statutory notices and issues determination and other letters to taxpayers; develops in conjunction with other National Office personnel, legislative proposals, regulations, policies, procedures and forms affecting

ALIENS
and
CITIZENS ABROAD;

and reviews proposed
tax treaties
………………………………………………..
nonresident citizens and aliens

foreign corporations

aliens and citizens abroad
——————————————————————
The Technical and Audit Branch (1113.563)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
Do you understand what the term “OUTSIDE of the CONTINENTAL UNITED STATES” means
======================================
Which TAXPAYER are You❓

citizens abroad

taxpayers residing abroad

United States taxpayers abroad

aliens and citizens abroad

aliens residing in the U. S.

nonresident citizens and aliens

alien returns

nonresident aliens

nonresident taxpayers

withholding returns filed by agents making income payments to
foreign addresses

foreign corporations
======================================

======================================
The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________

_________________________________________________
PUBLIC INFORMATION

Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
_________________________________________________

_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
as
——————————————————————
The I.R.S. published its Statement of Organization and Functions in the Federal Register as required by the A.P.A. from 1956-1974

However the IRS has NOT published a Statement of Organization and Functions in the Federal Register as required by the APA since 1975
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, attorney, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
as
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual
………………………………………………..
Florida State University (F.S.U.)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5
_________________________________________________
======================================
_________________________________________________
United States Constitution
——————————————————————
http://www.archives.gov/exhibits/charters/bill_of_rights_transcript.html
………………………………………………..
http://www.archives.gov/exhibits/charters/bill_of_rights.html
======================================
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Americans for Tax Reform (https://www.atr.org/) Grover Norquist (@GroverNorquist): Built on a False Premise


_________________________________________________
Grover Norquist’s Americans for Tax
Reform
is built on the FALSE PREMISE that Norquist knows the Federal Income Tax and and has imparted the TRUTH about it to the American public

Grover Norquist is a NOVICES (babe in the woods) when it comes to the Federal Income Tax

It would help if Norquist actually
UNDERSTOOD the Sixteenth Amendment and the Federal Income Tax

He might be correctly referred to as a FALSE PROPHET, or GREENHORN, or TENDERFOOT, or LIAR, when it comes to Federal Taxation

I, Patrick Hugh Shaffer (born and raised in TexasDon’t Mess with Texas), would embarrass him in a debate

Norquist owes the American public an apology

Luckily, he can still redeem himself if he attends my IRS ʟIaRS Learniversity
_________________________________________________

_________________________________________________
21 F.R. 10418

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
_________________________________________________

_________________________________________________
1112 Service organization
………………………………………………..
(1) The INTERNAL REVENUE SERVICE

is a component part of the

TREASURY DEPARTMENT
………………………………………………..
The SERVICE

is headed by the

COMMISSIONER of INTERNAL REVENUE

who serves under the direction of the

SECRETARY of the TREASURY
_________________________________________________

——————————————————————

_________________________________________________
(2) The INTERNAL REVENUE SERVICE

consists of a

National Office
in
Washington, D. C.,

and a

field organization
………………………………………………..
The latter consists of

nine Internal Revenue Regions,

each headed by a

REGIONAL COMMISSIONER

who reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

and

64 Internal Revenue Districts,

each headed by a

District Director

who reports to a

REGIONAL COMMISSIONER
_________________________________________________

——————————————————————

_________________________________________________
(3) In ADMINISTERING

the

ALCOHOL and TOBACCO TAX

and

appellate

FUNCTIONS

direct from the

Regional Office,

the

REGIONAL COMMISSIONER

maintains and supervises several branch offices
_________________________________________________

_________________________________________________
The Alcohol and Tobacco Tax branch offices

are headed by

Supervisors in Charge

who report to the

Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10422

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5. OFFICE of ASSISTANT COMMISSIONER (OPERATIONS)
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

to the

COMMISSIONER

in
planning,
managing,
coordinating,
and
directing
the

OPERATION PROGRAMS

of the

SERVICE
_________________________________________________

——————————————————————

_________________________________________________
These INCLUDE the

COLLECTION of TAXES,

the
audit and investigation of returns,
criminal fraud and enrollment investigations,
the
administrative system of tax appeals,

the

ADMINISTRATION of LAWS

relating to

alcohol,
alcoholic beverages,
tobacco
and
firearms,

and the

ADMINISTRATION of U. S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii
_________________________________________________

——————————————————————

_________________________________________________
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

Alcohol and Tobacco Tax Division,

Appellate Division,
Audit Division, (1113.53)
Collection Division,
Intelligence Division,

and the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE
_________________________________________________

——————————————————————

_________________________________________________
In directing the

OPERATIONS PROGRAMS,

he SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

and allocates funds and personnel made available for the operation of field installations among the offices of the field organization
_________________________________________________

_________________________________________________

======================================

======================================
1. Does the Secretary of the Treasury
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
2. Does the Commissioner of Internal
Revenue
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
3. Does the Assistant Commissioner
(Operations)
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
YES (1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

direct the

ADMINISTRATION

of

U.S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATION PROGRAMS

which INCLUDE the

COLLECTION of TAXES,

the

ADMINISTRATION of LAWS

relating to

ALCOHOL,
ALCOHOLIC BEVERAGES,
TOBACCO
and
FIREARMS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATIONS PROGRAMS,

which INCLUDE, he

SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The REGIONAL COMMISSIONER

in

ADMINISTERING

the

ALCOHOL and TOBACCO TAX

FUNCTIONS

direct from the

REGIONAL OFFICE,

maintains and supervises several branch offices

and

reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

(1956 21 F.R. 10418 1112 (3))
——————————————————————

——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE

(1956 21 F.R. 10422 1113.5)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.56 INTERNATIONAL OPERATIONS DIVISION
………………………………………………..
The INTERNATIONAL OPERATIONS DIVISION

ADMINISTERS

the

INTERNAL REVENUE LAWS

(except those relating to alcohol, tobacco and firearms)

in

ALL AREAS of the WORLD OUTSIDE

the

CONTINENTAL UNITED STATES

except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
This includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY tax COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
_________________________________________________

——————————————————————

======================================
VOLUNTARY TAX COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
The DIVISION is

responsible

in its area of

JURISDICTION

for the

determination of tax liability,
the
assessment of the correct liability,
and the
investigation of certain criminal and civil violations

of

INTERNAL REVENUE TAX LAWS

(except those relating to alcohol, tobacco, and firearms)

and the

collection

of

INTERNAL REVENUE TAXES
_________________________________________________

_________________________________________________
It coordinates with
foreign governments
tax cases involving specific issues with such
governments
and takes final approval action for the
Service
under
tax treaty provisions
_________________________________________________

_________________________________________________
It acts as a service organization to other operational components of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in, and
obtaining information from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior Departments
and other
Federal agencies
in all matters affecting
Service operations abroad
_________________________________________________

_________________________________________________
The DIVISION has three branches:

Collection Activities, [(1113.561)]
Field Operations, [(1113.562)]
and
Technical and Audit [(1113.563)]
_________________________________________________

======================================
The International Operations Division (1113.56)

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
——————————————————————
The International Operations Division (1113.56)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
………………………………………………..
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10423

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.53 Audit Division

The AUDIT DIVISION
develops,
coordinates,
and
evaluates
policies and programs
for the examination of tax returns to establish the correct tax liabilities of
TAXPAYERS
and for the conduct of assistance and educational activities
to maintain the maximum possible level of

VOLUNTARY COMPLIANCE
with the
INTERNAL REVENUE LAWS

======================================
VOLUNTARY COMPLIANCE
======================================

======================================
The Audit Division (1113.53)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
——————————————————————
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________

_________________________________________________
1113.561 Collection Activities Branch

The Collection Activities Branch
receives all tax returns and related work items accruing from the
international program
(except Puerto Rico and the Virgin Islands),
including all

ALIEN returns

and all

withholding returns filed by agents making income payments to foreign addresses;

processes such returns;
accepts and deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including the issuance of bills,
processing of claims,
scheduling of refunds and maintenance of general ledger;
approves applications of

NONRESIDENT TAXPAYERS

for extensions of time for filing returns and paying taxes;
administers the provisions of
tax treaties
authorizing the automatic and other exchange of tax information between the
United States
and
foreign countries;
administers section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities;
collects delinquent accounts of

TAXPAYERS RESIDING ABROAD:

also collects, under applicable provisions of certain
tax treaties,
delinquent taxes of which

ALIENS RESIDING in the U. S.

owe to a
treaty country;
develops, in conjunction with appropriate National Office personnel, policies and procedures relating to the collection of delinquent tax from

CITIZENS ABROAD
and
NONRESIDENT ALIENS;

and
maintains liaison
with the
State
and
Defense Departments
and the
Bureau of Accounts
concerning collection matters
——————————————————————
alien returns

withholding returns filed by agents making income payments to
foreign addresses

nonresident taxpayers

taxpayers residing abroad

aliens residing in the U. S.

citizens abroad

nonresident aliens
——————————————————————
The Collection Activities Branch (1113.561)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
UNITED STATES TAXPAYERS ABROAD
………………………………………………..
administration the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.562 Field Operations Branch

The FIELD OPERATIONS BRANCH
coordinates the
work programs
and
other activities
of the
foreign and Canal Zone posts,
and the
audit activities
of the
Puerto Rico Office;
conducts investigations
and
holds necessary conferences
abroad
in the more difficult
audit,
delinquency
and
evasion
cases,
and in other cases requiring personal contact
overseas;
considers, and in appropriate instances takes final action on, cases having issues involving
foreign governments;
and
plans,
programs
and
coordinates
all other
operational matters
of the
international program
which must be performed by personnel
assigned permanently
or
detailed temporarily
to
duty

outside the continental United States,
with the exception of Hawaii and Alaska
——————————————————————
The Field Operations Branch (1113.562)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States
except
Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.563 Technical and Audit Branch

The TECHNICAL and AUDIT BRANCH
provides guidance or takes final action on all technical matters involving tax liability determinations under the
income,
estate,
gift,
and other provisions of the
Internal Revenue Code,
and under
tax treaty provisions;
audits returns and claims filed by

NONRESIDENT CITIZENS
and
ALIENS,

except those requiring personal contact or field investigation
abroad;
coordinates all income tax returns filed or due to be filed by

FOREIGN CORPORATIONS,

and estate and gift tax returns filed by or for

NONRESIDENT CITIZENS
and
ALIENS,

refers appropriate returns to district offices for necessary action, and in other cases, audits the returns; reviews and passes upon all reports involving tax determination, claims, offers in compromise, etc., originating in the Division; holds taxpayer conferences and considers protests; prepares statutory notices and issues determination and other letters to taxpayers; develops in conjunction with other National Office personnel, legislative proposals, regulations, policies, procedures and forms affecting

ALIENS
and
CITIZENS ABROAD;

and reviews proposed
tax treaties
………………………………………………..
nonresident citizens and aliens

foreign corporations

aliens and citizens abroad
——————————————————————
The Technical and Audit Branch (1113.563)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
Do you understand what the term “OUTSIDE of the CONTINENTAL UNITED STATES” means
======================================
Which TAXPAYER are You❓

citizens abroad

taxpayers residing abroad

United States taxpayers abroad

aliens and citizens abroad

aliens residing in the U. S.

nonresident citizens and aliens

alien returns

nonresident aliens

nonresident taxpayers

withholding returns filed by agents making income payments to
foreign addresses

foreign corporations
======================================

======================================
The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________

_________________________________________________
PUBLIC INFORMATION

Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
_________________________________________________

_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
as
——————————————————————
The I.R.S. published its Statement of Organization and Functions in the Federal Register as required by the A.P.A. from 1956-1974

However the IRS has NOT published a Statement of Organization and Functions in the Federal Register as required by the APA since 1975
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, attorney, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
as
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual
………………………………………………..
Florida State University (F.S.U.)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Repeal the 16th Amendment — Larry P. Arnn (@LarryArnn) and Grover Norquist (@GroverNorquist Americans for Tax Reform) April 15, 2003

Larry P. Arnn and Grover Norquist want to “repeal the 16th Amendment

It would help if Larry Arnn and Grover Norquist actually UNDERSTOOD the
Sixteenth Amendment and the Federal
Income Tax

Grover Norquist and Larry P. Arnn are NOVICES (babes in the woods) when it comes to the 16th Amendment and the Federal Income Tax

They might be correctly referred to as FALSE PROPHETS, or GREENHORNS, or TENDERFEET, or LIARS, when it comes to Federal Taxation

I, Patrick Hugh Shaffer (born and raised in TexasDon’t Mess with Texas), would embarrass them in a debate

Norquist and Arnn owe the American
public
an apology for their embarrassment of an “article”

Luckily, they can still redeem themselves if they attend my IRS ʟIaRS Learniversity
_________________________________________________
WHAT THE SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

‘The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration

(ratified February 3, 1913)
_________________________________________________
[240 U.S. 1, 11]

It is an

“ERRONEOUS ASSUMPTION”

“that the

16th AMENDMENT

PROVIDES” “POWER to LEVY”

a

“DIRECT” “INCOME TAX”

“NOT” “SUBJECT

to the

REGULATION

of

APPORTIONMENT

applicable to ALL OTHER

DIRECT TAXES”
——————————————————————
[240 U.S. 1, 10]

We are of opinion, however

[240 U.S. 1, 11]

that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows:
——————————————————————
======================================
U.S. Supreme Court

Brushaber v. Union Pac. R.R.

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

12 – 19

36 S.Ct. 236

239-42

60 L.Ed. 493

(1916)
——————————————————————
http://laws.findlaw.com/us/240/1.html
——————————————————————
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=1
======================================
Case
——————————————————————
https://supreme.justia.com/cases/federal/us/240/1/case.html
………………………………………………..
Syllabus
——————————————————————
https://supreme.justia.com/cases/federal/us/240/1/
_________________________________________________
WHAT THE SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

STANTON v. BALTIC MINING CO,

240 U.S. 103

(1916)

JOHN R. STANTON, Appt.,
v.
BALTIC MINING COMPANY et al.

No. 359

Argued October 14 and 15, 1915

Decided February 21, 1916

[240 U.S. 103, 107]

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
As in

Brushaber v. Union P. R. Co.

240 U.S. 1 ,

60 L. ed. –,

36 Sup. Ct. Rep. 236, . . .

[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of

THE

16th AMENDMENT

conferred no new power of taxation,

but simply

PROHIBITED

THE

previous complete

and

plenary

POWER

OF

INCOME TAXATION

possessed by Congress

from the beginning

FROM BEING TAKEN OUT OF THE

CATEGORY

OF

INDIRECT TAXATION

to which it inherently belonged,

AND being PLACED

[240 U.S. 103, 113]

IN THE

CATEGORY

OF

DIRECT TAXATION

subject to

apportionment

by a consideration of the sources from which the

income

was derived,-that is, by testing the

tax

not by what it was, a

tax

on

income,

but by a mistaken theory deduced from the

origin

or

source

of the

income taxed
——————————————————————
[240 U.S. 103, 112]
But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed

[240 U.S. 103, 113]
in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived,-that is, by testing the tax not by what it was, a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed
——————————————————————
Stanton v. Baltic Mining Co.,

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

(1916)
======================================
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=103
………………………………………………..
https://supreme.justia.com/cases/federal/us/240/103/
======================================
_________________________________________________
WHAT THE SUPREME COURT ACTUALLY RECOGNIZED
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration

(ratified February 3, 1913)
_________________________________________________
[240 U.S. 1, 18]

… the contention that the

AMENDMENT

treats a TAX on INCOME

as a

DIRECT TAX

although it is

RELIEVED from APPORTIONMENT

and is necessarily therefore

NOT SUBJECT

to the

RULE of UNIFORMITY

as such RULE

only applies to

TAXES which are NOT DIRECT,

thus destroying the

two great classifications

which have been

recognized

and

enforced

from the beginning,

IS also WHOLLY WITHOUT FOUNDATION
——————————————————————
[240 U.S. 1, 18]

From this in substance it indisputably arises, first, that all the contentions which we have previously noticed concerning the assumed limitations to be implied from the language of the Amendment as to the nature and character of the income taxes which it authorizes find no support in the text and are in irreconcilable conflict with the very purpose which the Amendment was adopted to accomplish

Second, that the contention that the Amendment treats a tax on income as a direct tax although it is relieved from apportionment and is necessarily therefore not subject to the rule of uniformity as such rule only applies to taxes which are not direct, thus destroying the two great classifications which have been recognized and enforced from the beginning, is also wholly without foundation since the command of the Amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived

[240 U.S. 1, 19]

forbids the application to such taxes of the rule applied in the Pollock Case by which alone such taxes were removed from the great class of excises, duties, and imposts subject to the rule of uniformity, and were placed under the other or direct class
_________________________________________________
[240 U.S. 1, 16]

… THIS CONCLUSION

but

ENFORCED A REGULATION

AS TO THE

MODE

OF

EXERCISING POWER

under particular circumstances,

IT DID NOT

in any way

DISPUTE

THE

ALL-EMBRACING TAXING AUTHORITY

POSSESSED BY CONGRESS,

INCLUDING necessarily therein the

POWER TO IMPOSE INCOME TAXES

IF only THEY CONFORMED

TO the

CONSTITUTIONAL REGULATIONS

which were

APPLICABLE TO THEM
………………………………………………..
… THE CONCLUSION reached

in the Pollock Case

DID NOT

in any degree

INVOLVE HOLDING THAT

INCOME TAXES

generically and necessarily

CAME WITHIN THE CLASS

[240 U.S. 1, 17]

OF

DIRECT TAXES

on property,

BUT,

ON THE CONTRARY,

RECOGNIZED the fact

THAT

TAXATION

ON

INCOME

WAS in its nature

AN

EXCISE

entitled to be enforced as such
………………………………………………..
NOTHING COULD

serve to

MAKE THIS CLEARER

than to recall that in the Pollock Case,

IN SO FAR AS THE LAW TAXED

INCOMES

( 158 U.S. 637 ),

ITS VALIDITY WAS RECOGNIZED;

indeed,

IT WAS expressly

DECLARED that

NO DISPUTE

WAS MADE UPON THAT SUBJECT,

AND

ATTENTION WAS CALLED

TO THE FACT THAT

TAXES

ON such

INCOME

HAD BEEN SUSTAINED AS

EXCISE TAXES

IN THE PAST

Id. p. 635
——————————————————————
[240 U.S. 1, 16]

Coming to consider the validity of the tax from this point of view, while not questioning at all that in common understanding it was direct merely on income and only indirect on property, it was held that, considering the substance of things, it was direct on property in a constitutional sense, since to burden an income by a tax was, from the point of substance, to burden the property from which the income was derived, and thus accomplish the very thing which the provision as to apportionment of direct taxes was adopted to prevent

As this conclusion but enforced a regulation as to the mode of exercising power under particular circumstances, it did not in any way dispute the all-embracing taxing authority possessed by Congress, including necessarily therein the power to impose income taxes if only they conformed to the constitutional regulations which were applicable to them

Moreover, in addition, the conclusion reached in the Pollock Case did not in any degree involve holding that income taxes generically and necessarily came within the class

[240 U.S. 1, 17]

of direct taxes on property, but, on the contrary, recognized the fact that taxation on income was in its nature an excise entitled to be enforced as such unless and until it was concluded that to enforce it would amount to accomplishing the result which the requirement as to apportionment of direct taxation was adopted to prevent, in which case the duty would arise to disregard form and consider substance alone, and hence subject the tax to the regulation as to apportionment which otherwise as an excise would not apply to it

Nothing could serve to make this clearer than to recall that in the Pollock Case, in so far as the law taxed incomes from other classes of property than real estate and invested personal property, that is, income from ‘professions, trades, employments, or vocations’

( 158 U.S. 637 ),

its validity was recognized; indeed, it was expressly declared that no dispute was made upon that subject, and attention was called to the fact that taxes on such income had been sustained as excise taxes in the past

Id. p. 635
_________________________________________________
[240 U.S. 1, 19]

This must be

UNLESS IT CAN BE SAID THAT

although

THE

CONSTITUTION,

AS A RESULT OF THE

AMENDMENT,

in express terms

EXCLUDES THE CRITERION of

source of income,

THAT CRITERION yet REMAINS

FOR THE PURPOSE OF

DESTROYING

THE

CLASSIFICATIONS

OF THE

CONSTITUTION

BY TAKING AN

EXCISE

OUT OF THE

CLASS

TO WHICH IT BELONGS

AND

TRANSFERRING IT

TO A

CLASS

IN WHICH IT

CANNOT BE PLACED

consistently

WITH THE

REQUIREMENTS

OF THE

CONSTITUTION
………………………………………………..
[240 U.S. 1, 19]

Indeed, from another point of view,

THE

AMENDMENT

DEMONSTRATES

that no such purpose was intended,

and on the contrary shows that

IT WAS

DRAWN

WITH THE

OBJECT

OF

MAINTAINING

THE

LIMITATIONS

OF THE

CONSTITUTION

AND

HARMONIZING THEIR OPERATION
………………………………………………..
[240 U.S. 1, 19]

… THE

AMENDMENT

CONTAINS NOTHING

REPUDIATING

OR

CHALLENGING

THE

RULING

in the

Pollock Case

THAT THE WORD

‘DIRECT’

HAD A BROADER SIGNIFICANCE,

since it embraced also taxes levied directly on personal property because of its ownership,

AND THEREFORE THE

AMENDMENT

at least

IMPLIEDLY

MAKES SUCH WIDER SIGNIFICANCE

a PART OF THE

CONSTITUTION,-a condition

WHICH clearly DEMONSTRATES

that

THE PURPOSE

WAS NOT TO CHANGE

THE EXISTING INTERPRETATION

except to the extent necessary to accomplish the result intended; that is, the prevention of the resort to the sources from which a taxed income was derived in order to cause a direct tax on the income to be a direct tax on the source itself,

AND THEREBY to TAKE AN

INCOME TAX

OUT OF THE

CLASS

OF

EXCISES,

DUTIES,

AND

IMPOSTS,

AND PLACE IT IN THE

CLASS

OF

DIRECT TAXES
——————————————————————
[240 U.S. 1, 19]

This must be unless it can be said that although the Constitution, as a result of the Amendment, in express terms excludes the criterion of source of income, that criterion yet remains for the purpose of destroying the classifications of the Constitution by taking an excise out of the class to which it belongs and transferring it to a class in which it cannot be placed consistently with the requirements of the Constitution

Indeed, from another point of view, the Amendment demonstrates that no such purpose was intended, and on the contrary shows that it was drawn with the object of maintaining the limitations of the Constitution and harmonizing their operation

We say this because it is to be observed that although from the date of the Hylton Case, because of statements made in the opinions in that case, it had come to be accepted that direct taxes in the constitutional sense were confined to taxes levied directly on real estate because of its ownership, the Amendment contains nothing repudiation or challenging the ruling in the Pollock Case that the word ‘direct’ had a broader significance, since it embraced also taxes levied directly on personal property because of its ownership, and therefore the Amendment at least impliedly makes such wider significance a part of the Constitution,-a condition which clearly demonstrates that the purpose was not to change the existing interpretation except to the extent necessary to accomplish the result intended; that is, the prevention of the resort to the sources from which a taxed income was derived in order to cause a direct tax on the income to be a direct tax on the source itself, and thereby to take an income tax out of the class of excises, duties, and imposts, and place it in the class of direct taxes
_________________________________________________
[240 U.S. 1, 11]

But it clearly results that the proposition …

[240 U.S. 1, 12]

… of the Amendment exempting a direct tax from apportionment … would cause one provision of the Constitution to destroy another; … they would result in bringing the provisions … into irreconcilable conflict with the general requirement that all direct taxes be apportioned
——————————————————————
ALL DIRECT TAXES BE APPORTIONED
——————————————————————
[240 U.S. 1, 11]

But it clearly results that the proposition and the contentions

[240 U.S. 1, 12]

under it, if acceded to, would cause one provision of the Constitution to destroy another; that is, they would result in bringing the provisions of the Amendment exempting a direct tax from apportionment into irreconcilable conflict with the general requirement that all direct taxes be apportioned
——————————————————————
[240 U.S. 1, 12]

Moreover, … the result of the Amendment would be to authorize a particular direct tax not subject either to apportionment or to the rule of geographical uniformity, thus giving power to impose a different tax in one state or states than was levied in another state or states
——————————————————————
[240 U.S. 1, 12]

Moreover, the tax authorized by the Amendment, being direct, would not come under the rule of uniformity applicable under the Constitution to other than direct taxes, and thus it would come to pass that the result of the Amendment would be to authorize a particular direct tax not subject either to apportionment or to the rule of geographical uniformity, thus giving power to impose a different tax in one state or states than was levied in another state or states
——————————————————————
[240 U.S. 1, 12]

This result, instead of simplifying … and making clear the limitations on the taxing power, which obviously the Amendment must have been intended to accomplish, would create radical and destructive changes in our constitutional system …
——————————————————————
[240 U.S. 1, 12]

This result, instead of simplifying the situation and making clear the limitations on the taxing power, which obviously the Amendment must have been intended to accomplish, would create radical and destructive changes in our constitutional system and multiply confusion
_________________________________________________
[240 U.S. 1, 12]

8 of article 1

‘to lay and collect taxes, duties, imposts and excises’
——————————————————————
[240 U.S. 1, 12]

That the authority conferred upon Congress by

8 of article 1

‘to lay and collect taxes, duties, imposts and excises’

is exhaustive and embraces every conceivable power of taxation has never been questioned, or, if it has, has been so often authoritatively declared as to render it necessary only to state the doctrine
_________________________________________________
[240 U.S. 1, 13]

lay and collect income taxes
——————————————————————
[240 U.S. 1, 12]

And it has also never

[240 U.S. 1, 13]

been questioned from the foundation, without stopping presently to determine under which of the separate headings the power was properly to be classed, that there was authority given, as the part was included in the whole, to lay and collect income taxes
_________________________________________________
[240 U.S. 1, 13]

art. 1, 8, cl. 1,

‘all duties, imposts and excises shall be uniform throughout the United States,’
——————————————————————
[240 U.S. 1, 13]

Again, it has never moreover been questioned that the conceded complete and all-embracing taxing power was subject, so far as they were respectively applicable, to limitations resulting from the requirements of

art. 1, 8, cl. 1,

that

‘all duties, imposts and excises shall be uniform throughout the United States,’
——————————————————————
[240 U.S. 1, 13]

art I., 2, cl. 3,

‘direct taxes shall be apportioned among the several states,’
——————————————————————
[240 U.S. 1, 13]

and to the limitations of

art I., 2, cl. 3,

that

‘direct taxes shall be apportioned among the several states,’
——————————————————————
[240 U.S. 1, 13]

art 1, 9, cl. 4,

‘no capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken’
——————————————————————
[240 U.S. 1, 13]

and of

art 1, 9, cl. 4,

that

‘no capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration hereinbefore directed to be taken’
_________________________________________________
[240 U.S. 1, 13]

… the

TWO GREAT SUBDIVISIONS

EMBRACING the

COMPLETE

and

PERFECT

DELEGATION of the POWER to TAX

and the

TWO CORRELATED LIMITATIONS

as to such POWER …

‘IN the MATTER of TAXATION,

the

CONSTITUTION

recognizes the

TWO GREAT CLASSES

of

DIRECT

and

INDIRECT TAXES,

and lays down

TWO RULES

by which their IMPOSITION

MUST be GOVERNED, namely:

The

RULE of APPORTIONMENT

as to

DIRECT TAXES,

and the

RULE of UNIFORMITY

as to

DUTIES,

IMPOSTS,

and

EXCISES’
——————————————————————
[240 U.S. 1, 13]

In fact, the two great subdivisions embracing the complete and perfect delegation of the power to tax and the two correlated limitations as to such power were thus aptly stated by Mr. Chief Justice Fuller in

Pollock v. Farmers’ Loan & T. Co.

157 U. S. supra, at page 557:

‘In the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: The rule of apportionment as to direct taxes, and the rule of uniformity as to duties, imposts, and excises’
_________________________________________________
[240 U.S. 1, 13]

… the REQUIREMENTS of

APPORTIONMENT as to one of the great classes

and of

UNIFORMITY as to the other class

were not so much a LIMITATION upon the

COMPLETE

and

ALL-EMBRACING

AUTHORITY to TAX,

but in their essence were simply

REGULATIONS

concerning the MODE

in which the

PLENARY POWER was to be exerted

In the WHOLE HISTORY of the GOVERNMENT

down to the time of the adoption of the

16th AMENDMENT,

[240 U.S. 1, 14]

… NO QUESTION

HAS BEEN ANYWHERE MADE

AS TO THE

CORRECTNESS OF THESE PROPOSITIONS
——————————————————————
[240 U.S. 1, 13]

It is to be observed, however, as long ago pointed out in

Veazie Bank v. Fenno,

8 Wall. 533, 541,

19 L. ed. 482, 485,

that the requirements of apportionment as to one of the great classes and of uniformity as to the other class were not so much a limitation upon the complete and all-embracing authority to tax, but in their essence were simply regulations concerning the mode in which the plenary power was to be exerted

In the whole history of the government down to the time of the adoption of the 16th Amendment, leaving aside some conjectures expressed of the possibility of a tax lying intermediate between the two great classes and embraced

[240 U.S. 1, 14]

by neither, no question has been anywhere made as to the correctness of these propositions
_________________________________________________
[240 U.S. 1, 17]

This is the text of the Amendment:

‘The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any censusor enumeration’
_________________________________________________
[240 U.S. 1, 17]

It is clear on the face of this text that it does not purport to confer power to levy income taxes in a generic sense,-an authority already possessed and never questioned,

[240 U.S. 1, 18]

-or to limit and distinguish between one kind of income taxes and another, but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived
_________________________________________________
Congressional Record – House March 27, 1943. pg 2580

“So the amendment

(16th)

made it possible to bring investment income within the scope of the general income-tax law, but did not change the character of the tax

It is still fundamentally an excise or duty with respect to the privilege of carrying on any activity or owning any property which produces income

The income tax is, therefore, not a tax on income as such

It is an excise tax with respect to certain activities and privileges which is measured by reference to the income they produce

The income is not the subject of the tax:

it is the basis for determining the amount of tax”
Congressional Record 1943Congressional Record 1943imageCongressional Record 1943
report by The Congressional Research Service

Report No. 84-168A, 784 / 275

Report No. 84-168 A 784/275

titled

“Some Constitutional Questions Regarding the Federal Income Tax Laws”

dated May 25, 1979

updated Sept. 26, 1984

Updated September 26, 1984

HJ 4625 U.S.A.

American Law Division

by Howard Zaritsky ; updated by John R. Luckey

Published 1984 by Congressional Research Service, Library of Congress in [Washington, D.C.]

“The Supreme Court, in a decision written by Chief Justice White, first noted that the Sixteenth Amendment did not authorize any new type of tax, nor did it repeal or revoke the tax clauses of Article I of the Constitution, quoted above

Direct taxes were, notwithstanding the advent of the Sixteenth Amendment, still subject to the rule of apportionment and indirect taxes were still the subject of the rule of uniformity

Rather, the Court found that the Sixteenth Amendment sought to restrain the Court from viewing an income tax as a direct tax because of its close effect on the underlying property”

(pg 5)
——————————————————————
======================================
FACT: The Unanimous SUPREME COURT of the UNITED STATES recognized that:

[240 U.S. 1, 11]

It is an “ERRONEOUS ASSUMPTION” “that the 16th AMENDMENT PROVIDES” “POWER to LEVY” a “DIRECT” “INCOME TAX” “NOT” “SUBJECT to the REGULATION of APPORTIONMENT applicable to ALL OTHER DIRECT TAXES”
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pacific Rail Road Company

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
What the UNANIMOUS SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
[240 U.S. 1, 11]

It is an

“ERRONEOUS ASSUMPTION”

“that the

16th AMENDMENT

PROVIDES” “POWER to LEVY”

a

“DIRECT” “INCOME TAX”

“NOT” “SUBJECT

to the

REGULATION

of

APPORTIONMENT

applicable to

ALL OTHER

DIRECT TAXES”
——————————————————————
[240 U.S. 1, 11]

We are of opinion however that the confusion is not inherent but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation that is a power to levy an income tax which although direct should not be subject to the regulation of apportionment applicable to all other direct taxes

And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it as follows:
_________________________________________________
U.S. Supreme Court

Brushaber v. Union Pac. R.R.

Argued October 14 and 15 1915

Decided January 24 1916

240 U.S. 1

36 S.Ct. 236

60 L.Ed. 493

(1916)
——————————————————————
http://laws.findlaw.com/us/240/1.html
——————————————————————
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=1
——————————————————————
Case
——————————————————————
https://supreme.justia.com/cases/federal/us/240/1/case.html
………………………………………………..
Syllabus
——————————————————————
https://supreme.justia.com/cases/federal/us/240/1/
======================================
U.S. Supreme Court

STANTON v. BALTIC MINING CO,

JOHN R. STANTON, Appt.,
v.
BALTIC MINING COMPANY et al.

Argued October 14 and 15, 1915

Decided February 21, 1916

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

No. 359

(1916)

Mr. Chief Justice White delivered the opinion of the court:
_________________________________________________
What the UNANIMOUS SUPREME COURT OF THE UNITED STATES ACTUALLY RECOGNIZED
_________________________________________________
[240 U.S. 103, 107]

As in

Brushaber v. Union P. R. Co.

240 U.S. 1 ,

60 L. ed. –,

36 Sup. Ct. Rep. 236, . . .
………………………………………………..
[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of

THE

16th AMENDMENT

conferred no new power of taxation,

but simply

PROHIBITED

THE

previous complete

and

plenary

POWER

OF

INCOME TAXATION

possessed by Congress

from the beginning

FROM BEING TAKEN OUT OF THE

CATEGORY

OF

INDIRECT TAXATION

to which it inherently belonged,

AND being PLACED

[240 U.S. 103, 113]

IN THE

CATEGORY

OF

DIRECT TAXATION

subject to

apportionment

by a consideration of the sources from which the

income

was derived,-that is, by testing the

tax

not by what it was, a

tax

on

income,

but by a mistaken theory deduced from the

origin

or

source

of the

income taxed
——————————————————————
[240 U.S. 103, 112]

But, aside from the obvious error of the proposition, intrinsically considered, it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed

[240 U.S. 103, 113]

in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived,-that is, by testing the tax not by what it was, a tax on income, but by a mistaken theory deduced from the origin or source of the income taxed
——————————————————————
Stanton v. Baltic Mining Co.,

240 U.S. 103

36 S.Ct. 278

60 L.Ed. 546

No. 359

(1916)
——————————————————————
http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=240&invol=103
——————————————————————
https://supreme.justia.com/cases/federal/us/240/103/
======================================
The Unanimous Supreme Court of the United States
——————————————————————
Chief Justice Edward D. White

Associate Justice Joseph McKenna

Associate Justice Oliver W. Holmes, Jr.

Associate Justice William R. Day

Associate Justice Charles E. Hughes

Associate Justice Willis Van Devanter

Associate Justice Mahlon Pitney
_________________________________________________

_________________________________________________
It is time to repeal the 16th Amendment, the constitutional provision that authorizes the federal income tax

As its critics predicted when the amendment was passed in 1913, the income tax has become

“a terror and torment to the honest citizen.”
_________________________________________________

_________________________________________________
It is absurdly complicated, inefficient and intrusive

Overzealous bureaucrats and politicians frequently abuse it
_________________________________________________

_________________________________________________


The income tax has another major fault:

It undermines the Constitution’s arrangements for limiting government
_________________________________________________

_________________________________________________
The Internal Revenue Service simply has no proper place in our constitutional system
_________________________________________________

_________________________________________________


The Founders who designed our Constitution sought to balance the power of the federal government against the states in order to keep both in check

The national government was thus originally prohibited from collecting taxes from individuals
_________________________________________________

_________________________________________________
Article I, Section 9 of the Constitution states:

“No capitation, or other direct Tax, shall be laid unless in Proportion to the Census or Enumeration.”
_________________________________________________

_________________________________________________
This meant that the federal government could collect revenue from the states according to population, but had to leave the methods of collection to them
_________________________________________________

_________________________________________________
The federal government was to collect revenue in other, less intrusive ways (tariffs, excise taxes, consumption taxes) so as to limit the amount of money it could raise by its own authority


_________________________________________________

_________________________________________________
For many of the Founders, the very idea of taxing individuals (as opposed to objects, as with a sales tax) was highly offensive

These “capitations” or “head taxes” were regarded as options of last resort, only to be imposed in war or other emergency
_________________________________________________

_________________________________________________
The first federal income tax was imposed during the Civil War; it was soon repealed

Not until the 1890s did Congress assess a peacetime income tax

The Supreme Court declared it unconstitutional in 1895
_________________________________________________

_________________________________________________
Referring to the explicit prohibition against direct taxation in Article I, the court argued that the income tax would excessively enhance federal power in relation to state power


_________________________________________________

_________________________________________________
The court explained that the rule against direct federal taxation was intended to “promote prudence and economy in expenditure,” and, quoting Alexander Hamilton, to ensure that “the abuse of this power of taxation [would be] provided against with guarded circumspection
_________________________________________________

_________________________________________________
“

The Supreme Court’s ruling was nullified when an overwhelming majority in Congress and three-fourths of the state legislatures ratified the 16th Amendment
_________________________________________________

_________________________________________________
The votes came amid a frenzy of “soak the rich” rhetoric, which overwhelmed considerations of broader constitutional interests

But experience has taught us that the rich are hard to tax, because it is easy for them to put their money where it does not yield much income
_________________________________________________

_________________________________________________
Anyway, most of the money in America belongs to the middle class

Lacking access to sophisticated shelters, we are easy to tax
_________________________________________________

_________________________________________________
Although the first income tax in 1913 was very limited–it applied to just 2% of the labor force, and its highest rate was 7%–it prepared the way for the federal government’s almost unlimited access to revenue
_________________________________________________

_________________________________________________
It thus provided an almost unlimited ability to fund programs that are properly state matters–crime fighting, education, welfare–and to pressure the states into conforming to a national standard in matters that should reflect regional differentiation, like speed limits and drinking ages


_________________________________________________

_________________________________________________
The new welfare block grants to states are certainly a step in the right direction of getting the federal government out of the business of making everything its business

But wouldn’t it be better just to keep all that money in the states in the first place?
_________________________________________________

_________________________________________________
The federal government collected more than $600 billion in personal incomes taxes in 1996–about half its total revenue-but it spent more than that on welfare, health, education, transportation and housing programs
_________________________________________________

_________________________________________________
All these matters properly should be left to the states


_________________________________________________

_________________________________________________
Repealing the income tax would still leave many areas in which the federal government could collect revenue for its proper functions, like defense, while limiting its ability to overreach
_________________________________________________
Repeal the 16th Amendment
………………………………………………..
By: Larry P. Arnn, Grover Norquist

April 15, 2003

Claremont Institute
——————————————————————
http://www.claremont.org/crb/basicpage/repeal-the-16th-amendment/
_________________________________________________

_________________________________________________
21 F.R. 10418

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
_________________________________________________

_________________________________________________
1112 Service organization
………………………………………………..
(1) The INTERNAL REVENUE SERVICE

is a component part of the

TREASURY DEPARTMENT
………………………………………………..
The SERVICE

is headed by the

COMMISSIONER of INTERNAL REVENUE

who serves under the direction of the

SECRETARY of the TREASURY
_________________________________________________

——————————————————————

_________________________________________________
(2) The INTERNAL REVENUE SERVICE

consists of a

National Office
in
Washington, D. C.,

and a

field organization
………………………………………………..
The latter consists of

nine Internal Revenue Regions,

each headed by a

REGIONAL COMMISSIONER

who reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

and

64 Internal Revenue Districts,

each headed by a

District Director

who reports to a

REGIONAL COMMISSIONER
_________________________________________________

——————————————————————

_________________________________________________
(3) In ADMINISTERING

the

ALCOHOL and TOBACCO TAX

and

appellate

FUNCTIONS

direct from the

Regional Office,

the

REGIONAL COMMISSIONER

maintains and supervises several branch offices
_________________________________________________

_________________________________________________
The Alcohol and Tobacco Tax branch offices

are headed by

Supervisors in Charge

who report to the

Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10422

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5. OFFICE of ASSISTANT COMMISSIONER (OPERATIONS)
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

to the

COMMISSIONER

in
planning,
managing,
coordinating,
and
directing
the

OPERATION PROGRAMS

of the

SERVICE
_________________________________________________

——————————————————————

_________________________________________________
These INCLUDE the

COLLECTION of TAXES,

the
audit and investigation of returns,
criminal fraud and enrollment investigations,
the
administrative system of tax appeals,

the

ADMINISTRATION of LAWS

relating to

alcohol,
alcoholic beverages,
tobacco
and
firearms,

and the

ADMINISTRATION of U. S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii
_________________________________________________

——————————————————————

_________________________________________________
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

Alcohol and Tobacco Tax Division,

Appellate Division,
Audit Division, (1113.53)
Collection Division,
Intelligence Division,

and the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE
_________________________________________________

——————————————————————

_________________________________________________
In directing the

OPERATIONS PROGRAMS,

he SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

and allocates funds and personnel made available for the operation of field installations among the offices of the field organization
_________________________________________________

_________________________________________________

======================================

======================================
1. Does the Secretary of the Treasury
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
2. Does the Commissioner of Internal
Revenue
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
3. Does the Assistant Commissioner
(Operations)
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
YES (1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

direct the

ADMINISTRATION

of

U.S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATION PROGRAMS

which INCLUDE the

COLLECTION of TAXES,

the

ADMINISTRATION of LAWS

relating to

ALCOHOL,
ALCOHOLIC BEVERAGES,
TOBACCO
and
FIREARMS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATIONS PROGRAMS,

which INCLUDE, he

SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The REGIONAL COMMISSIONER

in

ADMINISTERING

the

ALCOHOL and TOBACCO TAX

FUNCTIONS

direct from the

REGIONAL OFFICE,

maintains and supervises several branch offices

and

reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

(1956 21 F.R. 10418 1112 (3))
——————————————————————

——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE

(1956 21 F.R. 10422 1113.5)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.56 INTERNATIONAL OPERATIONS DIVISION
………………………………………………..
The INTERNATIONAL OPERATIONS DIVISION

ADMINISTERS

the

INTERNAL REVENUE LAWS

(except those relating to alcohol, tobacco and firearms)

in

ALL AREAS of the WORLD OUTSIDE

the

CONTINENTAL UNITED STATES

except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
This includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY tax COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
_________________________________________________

——————————————————————

======================================
VOLUNTARY TAX COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
The DIVISION is

responsible

in its area of

JURISDICTION

for the

determination of tax liability,
the
assessment of the correct liability,
and the
investigation of certain criminal and civil violations

of

INTERNAL REVENUE TAX LAWS

(except those relating to alcohol, tobacco, and firearms)

and the

collection

of

INTERNAL REVENUE TAXES
_________________________________________________

_________________________________________________
It coordinates with
foreign governments
tax cases involving specific issues with such
governments
and takes final approval action for the
Service
under
tax treaty provisions
_________________________________________________

_________________________________________________
It acts as a service organization to other operational components of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in, and
obtaining information from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior Departments
and other
Federal agencies
in all matters affecting
Service operations abroad
_________________________________________________

_________________________________________________
The DIVISION has three branches:

Collection Activities, [(1113.561)]
Field Operations, [(1113.562)]
and
Technical and Audit [(1113.563)]
_________________________________________________

======================================
The International Operations Division (1113.56)

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
——————————————————————
The International Operations Division (1113.56)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
………………………………………………..
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10423

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.53 Audit Division

The AUDIT DIVISION
develops,
coordinates,
and
evaluates
policies and programs
for the examination of tax returns to establish the correct tax liabilities of
TAXPAYERS
and for the conduct of assistance and educational activities
to maintain the maximum possible level of

VOLUNTARY COMPLIANCE
with the
INTERNAL REVENUE LAWS

======================================
VOLUNTARY COMPLIANCE
======================================

======================================
The Audit Division (1113.53)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
——————————————————————
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________

_________________________________________________
1113.561 Collection Activities Branch

The Collection Activities Branch
receives all tax returns and related work items accruing from the
international program
(except Puerto Rico and the Virgin Islands),
including all

ALIEN returns

and all

withholding returns filed by agents making income payments to foreign addresses;

processes such returns;
accepts and deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including the issuance of bills,
processing of claims,
scheduling of refunds and maintenance of general ledger;
approves applications of

NONRESIDENT TAXPAYERS

for extensions of time for filing returns and paying taxes;
administers the provisions of
tax treaties
authorizing the automatic and other exchange of tax information between the
United States
and
foreign countries;
administers section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities;
collects delinquent accounts of

TAXPAYERS RESIDING ABROAD:

also collects, under applicable provisions of certain
tax treaties,
delinquent taxes of which

ALIENS RESIDING in the U. S.

owe to a
treaty country;
develops, in conjunction with appropriate National Office personnel, policies and procedures relating to the collection of delinquent tax from

CITIZENS ABROAD
and
NONRESIDENT ALIENS;

and
maintains liaison
with the
State
and
Defense Departments
and the
Bureau of Accounts
concerning collection matters
——————————————————————
alien returns

withholding returns filed by agents making income payments to
foreign addresses

nonresident taxpayers

taxpayers residing abroad

aliens residing in the U. S.

citizens abroad

nonresident aliens
——————————————————————
The Collection Activities Branch (1113.561)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
UNITED STATES TAXPAYERS ABROAD
………………………………………………..
administration the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.562 Field Operations Branch

The FIELD OPERATIONS BRANCH
coordinates the
work programs
and
other activities
of the
foreign and Canal Zone posts,
and the
audit activities
of the
Puerto Rico Office;
conducts investigations
and
holds necessary conferences
abroad
in the more difficult
audit,
delinquency
and
evasion
cases,
and in other cases requiring personal contact
overseas;
considers, and in appropriate instances takes final action on, cases having issues involving
foreign governments;
and
plans,
programs
and
coordinates
all other
operational matters
of the
international program
which must be performed by personnel
assigned permanently
or
detailed temporarily
to
duty

outside the continental United States,
with the exception of Hawaii and Alaska
——————————————————————
The Field Operations Branch (1113.562)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States
except
Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.563 Technical and Audit Branch

The TECHNICAL and AUDIT BRANCH
provides guidance or takes final action on all technical matters involving tax liability determinations under the
income,
estate,
gift,
and other provisions of the
Internal Revenue Code,
and under
tax treaty provisions;
audits returns and claims filed by

NONRESIDENT CITIZENS
and
ALIENS,

except those requiring personal contact or field investigation
abroad;
coordinates all income tax returns filed or due to be filed by

FOREIGN CORPORATIONS,

and estate and gift tax returns filed by or for

NONRESIDENT CITIZENS
and
ALIENS,

refers appropriate returns to district offices for necessary action, and in other cases, audits the returns; reviews and passes upon all reports involving tax determination, claims, offers in compromise, etc., originating in the Division; holds taxpayer conferences and considers protests; prepares statutory notices and issues determination and other letters to taxpayers; develops in conjunction with other National Office personnel, legislative proposals, regulations, policies, procedures and forms affecting

ALIENS
and
CITIZENS ABROAD;

and reviews proposed
tax treaties
………………………………………………..
nonresident citizens and aliens

foreign corporations

aliens and citizens abroad
——————————————————————
The Technical and Audit Branch (1113.563)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
Do you understand what the term “OUTSIDE of the CONTINENTAL UNITED STATES” means
======================================
Which TAXPAYER are You❓

citizens abroad

taxpayers residing abroad

United States taxpayers abroad

aliens and citizens abroad

aliens residing in the U. S.

nonresident citizens and aliens

alien returns

nonresident aliens

nonresident taxpayers

withholding returns filed by agents making income payments to
foreign addresses

foreign corporations
======================================

======================================
The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________

_________________________________________________
PUBLIC INFORMATION

Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
_________________________________________________

_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
as
——————————————————————
The I.R.S. published its Statement of Organization and Functions in the Federal Register as required by the A.P.A. from 1956-1974

However the IRS has NOT published a Statement of Organization and Functions in the Federal Register as required by the APA since 1975
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, attorney, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
as
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual
………………………………………………..
Florida State University (F.S.U.)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5
_________________________________________________
======================================
_________________________________________________
United States Constitution
——————————————————————
http://www.archives.gov/exhibits/charters/bill_of_rights_transcript.html
………………………………………………..
http://www.archives.gov/exhibits/charters/bill_of_rights.html
======================================
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

Internal Revenue Service (IRS ʟIaRS) Fast FACTS


_________________________________________________
21 F.R. 10418

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
DEPARTMENT OF THE TREASURY

Internal Revenue Service

Organization and Functions
_________________________________________________

_________________________________________________
1112 Service organization
………………………………………………..
(1) The INTERNAL REVENUE SERVICE

is a component part of the

TREASURY DEPARTMENT
………………………………………………..
The SERVICE

is headed by the

COMMISSIONER of INTERNAL REVENUE

who serves under the direction of the

SECRETARY of the TREASURY
_________________________________________________

——————————————————————

_________________________________________________
(2) The INTERNAL REVENUE SERVICE

consists of a

National Office
in
Washington, D. C.,

and a

field organization
………………………………………………..
The latter consists of

nine Internal Revenue Regions,

each headed by a

REGIONAL COMMISSIONER

who reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

and

64 Internal Revenue Districts,

each headed by a

District Director

who reports to a

REGIONAL COMMISSIONER
_________________________________________________

——————————————————————

_________________________________________________
(3) In ADMINISTERING

the

ALCOHOL and TOBACCO TAX

and

appellate

FUNCTIONS

direct from the

Regional Office,

the

REGIONAL COMMISSIONER

maintains and supervises several branch offices
_________________________________________________

_________________________________________________
The Alcohol and Tobacco Tax branch offices

are headed by

Supervisors in Charge

who report to the

Assistant Regional Commissioner (Alcohol and Tobacco Tax)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10422

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5. OFFICE of ASSISTANT COMMISSIONER (OPERATIONS)
………………………………………………..
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

to the

COMMISSIONER

in
planning,
managing,
coordinating,
and
directing
the

OPERATION PROGRAMS

of the

SERVICE
_________________________________________________

——————————————————————

_________________________________________________
These INCLUDE the

COLLECTION of TAXES,

the
audit and investigation of returns,
criminal fraud and enrollment investigations,
the
administrative system of tax appeals,

the

ADMINISTRATION of LAWS

relating to

alcohol,
alcoholic beverages,
tobacco
and
firearms,

and the

ADMINISTRATION of U. S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii
_________________________________________________

——————————————————————

_________________________________________________
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

Alcohol and Tobacco Tax Division,

Appellate Division,
Audit Division, (1113.53)
Collection Division,
Intelligence Division,

and the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE
_________________________________________________

——————————————————————

_________________________________________________
In directing the

OPERATIONS PROGRAMS,

he SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

and allocates funds and personnel made available for the operation of field installations among the offices of the field organization
_________________________________________________

_________________________________________________

======================================

======================================
1. Does the Secretary of the Treasury
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
2. Does the Commissioner of Internal
Revenue
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
NO (1956 21 F.R. 10418 1112 (1))
——————————————————————
3. Does the Assistant Commissioner
(Operations)
direct the administration of the U.S. internal revenue laws❓
………………………………………………..
YES (1956 21 F.R. 10422 1113.5)
——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

direct the

ADMINISTRATION

of

U.S. INTERNAL REVENUE LAWS

in

ALL AREAS OUTSIDE

of the

CONTINENTAL UNITED STATES

and the

Territories of Alaska and Hawaii

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATION PROGRAMS

which INCLUDE the

COLLECTION of TAXES,

the

ADMINISTRATION of LAWS

relating to

ALCOHOL,
ALCOHOLIC BEVERAGES,
TOBACCO
and
FIREARMS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

acts as the

PRINCIPAL ASSISTANT

in directing the

OPERATIONS PROGRAMS,

which INCLUDE, he

SUPERVISES the

OFFICES of REGIONAL COMMISSIONERS

(1956 21 F.R. 10422 1113.5)
——————————————————————

——————————————————————
The REGIONAL COMMISSIONER

in

ADMINISTERING

the

ALCOHOL and TOBACCO TAX

FUNCTIONS

direct from the

REGIONAL OFFICE,

maintains and supervises several branch offices

and

reports to the

ASSISTANT COMMISSIONER (OPERATIONS)

(1956 21 F.R. 10418 1112 (3))
——————————————————————

——————————————————————

——————————————————————
The ASSISTANT COMMISSIONER (OPERATIONS)

is responsible for and

SUPERVISES

the activities of the

INTERNATIONAL OPERATIONS DIVISION

of the

NATIONAL OFFICE

(1956 21 F.R. 10422 1113.5)
_________________________________________________

——————————————————————

_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.56 INTERNATIONAL OPERATIONS DIVISION
………………………………………………..
The INTERNATIONAL OPERATIONS DIVISION

ADMINISTERS

the

INTERNAL REVENUE LAWS

(except those relating to alcohol, tobacco and firearms)

in

ALL AREAS of the WORLD OUTSIDE

the

CONTINENTAL UNITED STATES

except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
This includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY tax COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
_________________________________________________

——————————————————————

======================================
VOLUNTARY TAX COMPLIANCE

among

UNITED STATES TAXPAYERS ABROAD
======================================
The DIVISION is

responsible

in its area of

JURISDICTION

for the

determination of tax liability,
the
assessment of the correct liability,
and the
investigation of certain criminal and civil violations

of

INTERNAL REVENUE TAX LAWS

(except those relating to alcohol, tobacco, and firearms)

and the

collection

of

INTERNAL REVENUE TAXES
_________________________________________________

_________________________________________________
It coordinates with
foreign governments
tax cases involving specific issues with such
governments
and takes final approval action for the
Service
under
tax treaty provisions
_________________________________________________

_________________________________________________
It acts as a service organization to other operational components of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in, and
obtaining information from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior Departments
and other
Federal agencies
in all matters affecting
Service operations abroad
_________________________________________________

_________________________________________________
The DIVISION has three branches:

Collection Activities, [(1113.561)]
Field Operations, [(1113.562)]
and
Technical and Audit [(1113.563)]
_________________________________________________

======================================
The International Operations Division (1113.56)

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii
——————————————————————
The International Operations Division (1113.56)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
………………………………………………..
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10423

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.53 Audit Division

The AUDIT DIVISION
develops,
coordinates,
and
evaluates
policies and programs
for the examination of tax returns to establish the correct tax liabilities of
TAXPAYERS
and for the conduct of assistance and educational activities
to maintain the maximum possible level of

VOLUNTARY COMPLIANCE
with the
INTERNAL REVENUE LAWS

======================================
VOLUNTARY COMPLIANCE
======================================

======================================
The Audit Division (1113.53)
is supervised by the
Assistant Commissioner (Operations) (1113.5)
who is responsible for

the administration of U. S. internal revenue laws in all areas outside of the continental United States and the Territories of Alaska and Hawaii
——————————————————————
the administration of U. S. internal revenue laws IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES and the TERRITORIES of ALASKA and HAWAII
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________

_________________________________________________
1113.561 Collection Activities Branch

The Collection Activities Branch
receives all tax returns and related work items accruing from the
international program
(except Puerto Rico and the Virgin Islands),
including all

ALIEN returns

and all

withholding returns filed by agents making income payments to foreign addresses;

processes such returns;
accepts and deposits remittances received with all such returns;
performs all accounting operations incident to the control of these returns,
including the issuance of bills,
processing of claims,
scheduling of refunds and maintenance of general ledger;
approves applications of

NONRESIDENT TAXPAYERS

for extensions of time for filing returns and paying taxes;
administers the provisions of
tax treaties
authorizing the automatic and other exchange of tax information between the
United States
and
foreign countries;
administers section 6316 of the 1954 Code authorizing, under certain conditions, the acceptance of foreign currencies in payment of United States tax liabilities;
collects delinquent accounts of

TAXPAYERS RESIDING ABROAD:

also collects, under applicable provisions of certain
tax treaties,
delinquent taxes of which

ALIENS RESIDING in the U. S.

owe to a
treaty country;
develops, in conjunction with appropriate National Office personnel, policies and procedures relating to the collection of delinquent tax from

CITIZENS ABROAD
and
NONRESIDENT ALIENS;

and
maintains liaison
with the
State
and
Defense Departments
and the
Bureau of Accounts
concerning collection matters
——————————————————————
alien returns

withholding returns filed by agents making income payments to
foreign addresses

nonresident taxpayers

taxpayers residing abroad

aliens residing in the U. S.

citizens abroad

nonresident aliens
——————————————————————
The Collection Activities Branch (1113.561)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
UNITED STATES TAXPAYERS ABROAD
………………………………………………..
administration the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.562 Field Operations Branch

The FIELD OPERATIONS BRANCH
coordinates the
work programs
and
other activities
of the
foreign and Canal Zone posts,
and the
audit activities
of the
Puerto Rico Office;
conducts investigations
and
holds necessary conferences
abroad
in the more difficult
audit,
delinquency
and
evasion
cases,
and in other cases requiring personal contact
overseas;
considers, and in appropriate instances takes final action on, cases having issues involving
foreign governments;
and
plans,
programs
and
coordinates
all other
operational matters
of the
international program
which must be performed by personnel
assigned permanently
or
detailed temporarily
to
duty

outside the continental United States,
with the exception of Hawaii and Alaska
——————————————————————
The Field Operations Branch (1113.562)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States
except
Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
_________________________________________________

_________________________________________________
21 F.R. 10424

Friday, December 28, 1956

FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.563 Technical and Audit Branch

The TECHNICAL and AUDIT BRANCH
provides guidance or takes final action on all technical matters involving tax liability determinations under the
income,
estate,
gift,
and other provisions of the
Internal Revenue Code,
and under
tax treaty provisions;
audits returns and claims filed by

NONRESIDENT CITIZENS
and
ALIENS,

except those requiring personal contact or field investigation
abroad;
coordinates all income tax returns filed or due to be filed by

FOREIGN CORPORATIONS,

and estate and gift tax returns filed by or for

NONRESIDENT CITIZENS
and
ALIENS,

refers appropriate returns to district offices for necessary action, and in other cases, audits the returns; reviews and passes upon all reports involving tax determination, claims, offers in compromise, etc., originating in the Division; holds taxpayer conferences and considers protests; prepares statutory notices and issues determination and other letters to taxpayers; develops in conjunction with other National Office personnel, legislative proposals, regulations, policies, procedures and forms affecting

ALIENS
and
CITIZENS ABROAD;

and reviews proposed
tax treaties
………………………………………………..
nonresident citizens and aliens

foreign corporations

aliens and citizens abroad
——————————————————————
The Technical and Audit Branch (1113.563)
is under the
International Operations Division (1113.56)
which

administers the internal revenue laws

(except those relating to alcohol, tobacco and firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

and this includes the initiation and development of policies and programs designed to establish and maintain satisfactory levels of

VOLUNTARY TAX COMPLIANCE
among
United States taxpayers abroad
………………………………………………..
administration of the internal revenue laws … IN ALL AREAS OUTSIDE of the CONTINENTAL UNITED STATES except Alaska and the Territory of Hawaii
======================================
Do you understand what the term “OUTSIDE of the CONTINENTAL UNITED STATES” means
======================================
Which TAXPAYER are You❓

citizens abroad

taxpayers residing abroad

United States taxpayers abroad

aliens and citizens abroad

aliens residing in the U. S.

nonresident citizens and aliens

alien returns

nonresident aliens

nonresident taxpayers

withholding returns filed by agents making income payments to
foreign addresses

foreign corporations
======================================

======================================
The Administrative Procedure Act (A.P.A.) requires that the Internal Revenue Service (I.R.S.):
_________________________________________________

_________________________________________________
PUBLIC INFORMATION

Section 3 (a) RULES

Every AGENCY shall SEPARATELY STATE and CURRENTLY PUBLISH in the FEDERAL REGISTER
——————————————————————
(1) DESCRIPTIONS of its Central and Field ORGANIZATION
………………………………………………..
including
………………………………………………..
DELEGATIONS by the AGENCY of FINAL AUTHORITY
——————————————————————
(2) STATEMENTS of the GENERAL COURSE and METHOD by which its FUNCTIONS are CHANNELED and DETERMINED
_________________________________________________

_________________________________________________
NO PERSON SHALL in any manner be REQUIRED to resort to ORGANIZATION or PROCEDURE NOT so PUBLISHED
_________________________________________________
_________________________________________________
Administrative Procedure Act APA Pub.L. 79–404 60 Stat. 237 5 U.S.C. ch. 5 subch. § 500 et seq.‎ Statutes at Large‎: ‎60 Stat. 237‎ June 11 1946 [CHAPTER 324—2D SESSION]. [S. 7]
as
——————————————————————
The I.R.S. published its Statement of Organization and Functions in the Federal Register as required by the A.P.A. from 1956-1974

However the IRS has NOT published a Statement of Organization and Functions in the Federal Register as required by the APA since 1975
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, attorney, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
as
——————————————————————
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual
………………………………………………..
Florida State University (F.S.U.)
——————————————————————
http://fall.fsulawrc.com/admin/1947ii.html
——————————————————————
https://www.justice.gov/sites/default/files/jmd/legacy/2014/05/01/act-pl79-404.pdf
………………………………………………..
Administrative Procedure Act (5 U.S.C. Subchapter II)
——————————————————————
https://www.archives.gov/federal-register/laws/administrative-procedure
………………………………………………..
5 U.S. Code Chapter 5 – ADMINISTRATIVE PROCEDURE
——————————————————————
https://www.law.cornell.edu/uscode/text/5/part-I/chapter-5
_________________________________________________

_________________________________________________
Friday, December 28, 1956
21 F.R. 10422 FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5 Office of Assistant Commissioner
(Operations)

The Assistant Commissioner (Operations)
acts
as the
principal assistant
to the
Commissioner
in
planning,
managing,
coordinating,
and
directing
the
operations programs
of the
Service

These include
the
collection of taxes,
the
audit
and
investigation
of
returns,
criminal fraud
and
enrollment
investigations,
the
administrative system of tax appeals,
the
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco
and
firearms,
and the
administration
of
U. S. internal revenue laws
in
all areas outside
of the
continental United States
and the
Territories
of
Alaska
and
Hawaii

The Assistant Commissioner (Operations)
is
responsible for
and
supervises
the
activities
of the
Alcohol
and
Tobacco
Tax Division,
Appellate Division,
Audit Division,
Collection Division,
Intelligence Division,
and the
International Operations Division
of the
National Office

In directing the operations programs,
he
supervises
the
Offices of Regional Commissioners
and
allocates
funds
and
personnel
made available for the operation of
field installations among
the
offices
of the
field organization
_________________________________________________

_________________________________________________
Friday, December 28, 1956
21 F.R. 10424 FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.56 International Operations Division

The International Operations Division
administers
the
internal revenue laws (except those relating
to
alcohol,
tobacco
and
firearms)
in all areas
of the
world outside
the
continental United States except
Alaska
and the
Territory
of
Hawaii
======================================
ADMINISTERS the INTERNAL REVENUE LAWS

(except those relating
to
alcohol,
tobacco
and
firearms)

IN ALL AREAS
of the
WORLD OUTSIDE
the
CONTINENTAL UNITED STATES except
Alaska
and the
Territory
of
Hawaii
======================================
This includes
the
initiation
and
development
of
policies
and
programs
designed
to
establish
and
maintain
satisfactory levels
of
voluntary tax compliance
among
United States taxpayers abroad
======================================
VOLUNTARY TAX COMPLIANCE
======================================
The Division
is
responsible
in its
area of jurisdiction
for the
determination of tax liability,
the
assessment of the correct liability,
and the
investigation
of
certain
criminal
and
civil
violations
of
internal revenue tax laws
(except those relating
to
alcohol,
tobacco,
and
firearms)
and the
collection
of
internal revenue taxes

It coordinates
with
foreign governments tax cases
involving
specific issues
with such
governments
and
takes final approval action
for the
Service
under
tax treaty provisions

It acts as
a
service organization
to
other operational components
of the
Internal Revenue Service
in
conducting
or
coordinating
investigations
in,
and
obtaining information
from,
foreign countries
and
United States possessions;
and
coordinates
and
maintains
close liaison
with the
State,
Defense,
Commerce
and
Interior
Departments
and
other
Federal agencies
in
all matters affecting
Service
operations
abroad

The Division
has
three
branches:

Collection Activities,
Field Operations,
and
Technical
and
Audit
_________________________________________________

_________________________________________________
Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6376
_________________________________________________


_________________________________________________
1113.6. Office of Assistant Commissioner
(Operations)

………………………………………………..
formerly: 1113.5
………………………………………………..
The Assistant Commissioner
(Operations)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
operations programs
of the
Service
and in
providing effective
functional supervision
of
operations activities
in the
field

These include
the
collection of taxes,
the
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
the
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco
and
firearms,
and the
implementation
and
operation
of the
IRS Automatic Data Processing System
and for
providing data processing services

The Assistant Commissioner
(Operations)

directs,
coordinates
and
evaluates
the
work
of the
Operations Divisions
of the
National Office
(Alcohol
and
Tobacco
Tax,
Appellate,
Audit,
Automatic Data Processing,
Collection,
and
Intelligence)
and the
Office of International Operations
………………………………………………..
NOTE change from 1956

REMOVED:

the
administration
of
U. S. internal revenue laws
IN ALL AREAS OUTSIDE

of the
CONTINENTAL UNITED STATES
and the
TERRITORIES
of
ALASKA
and
HAWAII
_________________________________________________

_________________________________________________
Saturday, July 15, 1961
FEDERAL REGISTER
26 F.R. 6380
_________________________________________________

_________________________________________________
1113.67 Office of International
Operations
Director of International
Operations

………………………………………………..
formerly: 1113.56  International Operations Division
………………………………………………..
Has primary responsibility
for the
administration
of the
Internal Revenue laws
in
all areas of the world outside
the
United States

coordinates
for the
Service
all
foreign investigations
and
requests for information
from
foreign countries
or
U.S. possessions

Acts as Competent Authority
for
all operating provisions
of
tax treaties
under
delegation
from the
Commissioner of Internal Revenue
………………………………………………..
administration

of the

Internal Revenue laws

IN ALL AREAS
of the
WORLD OUTSIDE
the
UNITED STATES
………………………………………………..
NOTE change from 1956

1113.56 International Operations Division

The International Operations Division
administers
the
internal revenue laws
(except those relating
to
alcohol
tobacco
and
firearms)

in all areas of the world outside the continental United States except Alaska and the Territory of Hawaii

This includes
the
initiation
and
development
of
policies
and
programs
designed
to
establish
and
maintain satisfactory levels
of
voluntary tax compliance
among
United States taxpayers abroad
_________________________________________________

_________________________________________________
Wednesday, July 28, 1965
30 F.R. 9371 FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.5 Office of Assistant Commissioner
(Compliance)

………………………………………………..
formerly: 1113.6. Office of Assistant Commissioner (Operations)
………………………………………………..
The Assistant Commissioner
(Compliance)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing effective
functional supervision
of those
activities
in the
field

These include
collection of delinquent accounts,
obtaining of delinquent returns,
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
and
administration
of
laws
relating to
alcohol,
alcoholic beverages,
tobacco
and
firearms

The Assistant Commissioner (Compliance)
directs,
coordinates
and
evaluates
the
work
of the
Alcohol
and
Tobacco
Tax Division
,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations
_________________________________________________

_________________________________________________
Wednesday, July 28, 1965
30 F.R. 9377 FEDERAL REGISTER
_________________________________________________


_________________________________________________
1113.56 Office of International Operations—Director of International Operations
………………………………………………..
formerly: 1113.67  Office of International Operations—Director of International Operations
………………………………………………..
The mission
of the
Office of International Operations
is to
encourage
and
achieve
the
highest possible degree
of
voluntary compliance
with the
Internal Revenue Code
and
related statutes
on the part
of
citizen 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

The Office of International
Operations

accomplishes this mission
by:

Administering
and
enforcing
the
provisions
of the
Internal Revenue Code
and
related Statutes
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms
taxes)
in all areas
of the
world outside
the
United States;
administering the provisions
of
tax conventions
with
foreign governments
concerning the exchange of information,
reciprocity in tax collection,
consideration
and
processing
of
claims alleging double taxation,
preparation
and
issuance
of
determination letters,
and
all other provisions
of
tax conventions
except
those relating
to the
preparation of regulations
and the
preparation
and
issuance
of
rulings
concerning
the
interpretation
or
application
of
tax conventions;
administering
the
provisions
of
law
relating
to
withholding of tax
on
certain payments
to
nonresident aliens
and
foreign corporations;
and
coordinating
for the
Service
all
foreign tax investigations
and
requests for information
(other than those relating
to
regulations
or
ruling
or
in the area of general assistance
in the field of tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code
authorizing
the
acceptance
of
foreign currency
in
payment
of
United States tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967
32 F.R. 730
_________________________________________________

_________________________________________________
1113.5 Office of Assistant Commissioner
(Compliance)

The Assistant Commissioner (Compliance)
is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing effective
functional supervision
of
those activities
in the
field

These include
collection of delinquent accounts,
obtaining of delinquent returns,
audit
and
investigation
of
returns,
criminal fraud investigations,
the
administrative system of tax appeals,
and
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco
and
firearms

The Assistant Commissioner (Compliance)
directs,
coordinates
and
evaluates
the
work
of the
Alcohol
and
Tobacco
Tax Division,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations
======================================
VOLUNTARY COMPLIANCE by taxpayers
_________________________________________________

________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967
32 F.R. 736
________________________________________________


_________________________________________________
1113.56 Office of International
Operations
Director of International
Operations

The Office of International Operations
administers
the
Internal Revenue laws
and
related statutes
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms)
as
they relate
to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts as
staff advisor
to the
Assistant Commissioner (Compliance)
in the
international area
on all
compliance functions,
and as the
international specialist
provides
assistance and
guidance
to the
Compliance Divisions
and
makes recommendations on all aspects
of
international enforcement program
to the
Assistant Commissioner (Compliance)
and the
Division Directors concerned;
administers
the
operating provisions
of
tax conventions
and
performs
and coordinates
for the
Service
all
foreign investigations
and
requests for information
(other than those relating
to
rulings,
regulations
or
assistance
in
field
of
foreign tax administration)
from
foreign countries
and
_________________________________________________
FEDERAL REGISTER, VOL. 32, NO. 14—SATURDAY, JANUARY 21, 1967
32 F.R. 737
_________________________________________________
U.S. possessions

Also
computes
and
collects
taxes due from
the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code
authorizing the acceptance
of
foreign currency
in
payment
of
U.S. tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 34, NO. 23 TUESDAY, FEBRUARY 4, 1969
34 F.R. 1660
_________________________________________________

_________________________________________________
1113.5 OFFICE OF ASSISTANT COMMISSIONER (COMPLIANCE)

The Assistant Commissioner (Compliance)
is the
principal assistant
to the
Commissioner
on
all matters pertaining
to the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and in
providing effective
functional supervision
of
those activities
in the
field

These include
collection of delinquent accounts;
obtaining of delinquent returns;
audit
and
investigation of returns;
criminal fraud investigations;
the
administrative system of tax appeals;
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco,
and
firearms;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications.*

The Assistant Commissioner (Compliance)
directs,
coordinates,
and
evaluates
the
work
of the
Alcohol,
Tobacco
and
Firearms
Division
,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations
(*Limited to those
regions
where
2300
and
3200
Activities
have been consolidated)
………………………………………………..
added – “*” after “applications”
added – “(*Limited to those regions where 2300 and 3200 Activities have been consolidated)”
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 34, NO. 23 TUESDAY, FEBRUARY 4, 1969
34 F.R. 1667
_________________________________________________

_________________________________________________
1113.56 Office of International
Operations Director of International
Operations

The Office of International Operations
Director

administers
the
Internal Revenue laws
and
related statutes
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms)
as they relate to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts
as
staff advisor
to the
Assistant Commissioner (Compliance)
in the
International area
on all
compliance functions,
and as the
International specialist
provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations
on
all aspects
of the
International enforcement program
to the
Assistant Commissioner (Compliance)
and the
Division Directors concerned;
acts as
competent authority
in
administering
the
operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests
for
information
(other than those relating
to
rulings,
regulations,
or
assistance
in the
field
of
foreign tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code authorizing the acceptance
of
foreign currency in payment
of
U.S. tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
_________________________________________________

_________________________________________________
Tuesday, February 3, 1970
35 F.R. 2420 FEDERAL REGISTER
_________________________________________________

_________________________________________________
1113.6 OFFICE OF ASSISTANT COMMISSIONER
(COMPLIANCE)

The Assistant Commissioner
(Compliance)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing
effective
functional supervision
of
those activities
in the
field

These include
collection of delinquent accounts;
obtaining of delinquent returns;
audit
and
investigation
of
returns;
criminal fraud investigations;
the
administrative system of tax appeals;
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco
and
firearms;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications.*

The Assistant Commissioner
(Compliance)

directs,
coordinates
and
evaluates
the
work
of the
Alcohol,
Tobacco
and
Firearms
Division
,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations

(*Limited to those
regions
where
2100
and
2200
Activities

have
been consolidated)
………………………………………………..
changes – removed ,”s'” after “tobacco”
_________________________________________________

_________________________________________________
Tuesday, February 3, 1970
FEDERAL REGISTER
35 F.R. 2425
_________________________________________________


_________________________________________________
1113.56 Office of International Operations—Director of International Operations

The Office of International Operations
Director

administers
the
Internal Revenue laws
and
related statutes
(except those relating
to
alcohol,
tobacco,
narcotics,
and
firearms)
as
they relate
to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts
as
staff advisor
to the
Assistant Commissioner
(Compliance)

in the
International area
on all
compliance functions,
and as the
International specialist
provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations on all aspects
of the
International enforcement program
to the
Assistant Commissioner
(Compliance)

and the
Division Directors concerned;
acts as
competent authority
in
administering
the
operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests for information
(other than those relating
to
rulings,
regulations
or
assistance
in the
field
of
foreign tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code authorizing
the
acceptance
of
foreign currency
in
payment
of
U.S. tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 36, NO. 12 TUESDAY, JANUARY 19, 1971
………………………………………………..
36 F.R. 854
_________________________________________________

_________________________________________________
1113.5 OFFICE OF ASSISTANT COMMISSIONER
(COMPLIANCE)

The Assistant Commissioner
(Compliance)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and in
providing effective
functional supervision
of
those activities
in the
field

These include
collection of delinquent accounts;
obtaining of delinquent returns;
audit
and
investigation
of
returns;
criminal fraud investigations;
the
administrative of system of tax appeals;
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco
and
firearms;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications

The Assistant Commissioner
(Compliance)

directs,
coordinates
and
evaluates
the
work
of the
Alcohol,
Tobacco
and
Firearms
Division
,
the
Appellate Division,
the
Audit Division,
the
Collection Division,
the
Intelligence Division
and the
Office of International Operations
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 36, NO. 12 TUESDAY, JANUARY 19, 1971
………………………………………………..
36 F.R. 860
_________________________________________________


_________________________________________________
1113.56 Office of International Operations—Director of International Operations

The Office of International Operations
Director

administers
the
Internal Revenue laws
and
related statutes
(except
those relating
to
alcohol,
tobacco,
narcotics
and
firearms)
as they relate
to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts as
staff advisor
to the
Assistant Commissioner
(Compliance)

in the
International area
on all
compliance functions,
and as the
International specialist provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations on all aspects
of the
International enforcement program
to the
Assistant Commissioner
(Compliance)

and the
Division Directors concerned;
acts as
competent authority
in
administering the operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests for information
(other than those relating
to
rulings,
regulations
or
assistance in the field
of
foreign tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code authorizing
the
acceptance
of
foreign currency in payment
of
U.S. tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
………………………………………………..
cut – comma “,” after
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 37, NO. 194 THURSDAY, OCTOBER 5, 1972
………………………………………………..
37 F.R. 20964
_________________________________________________

_________________________________________________
1113.5 OFFICE OF ASSISTANT COMMISSIONER (COMPLIANCE)

The Assistant Commissioner
(Compliance)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing
effective
functional supervision
of
those activities
in the
field

These include
audit
and
investigation
of
returns;
criminal fraud investigations;
the
administrative system of tax appeals;
administration
of
laws
relating
to
alcohol,
alcoholic beverage,
tobacco,
firearms,
and
explosives;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications

Through
the
Disclosure Staff,
in the
immediate
Office
of the
Assistant Commissioner,
administers
the
disclosure provisions
of the
law
and
regulations
concerning inspection
of
returns
and
other matters
of
official record;
administers
the
Freedom of Information Act
and
regulations;
administers
the
regulations governing testimony
of
Service employees in nontax matters;
administers
the
tax check program involving high level
Federal employees;
and
certifies documents under
the
Treasury Department seal,
furnishing copies where appropriate

The Assistant Commissioner
(Compliance)

directs,
coordinates
and
evaluates
the
work
of the
Appellate Division,
the
Audit Division,
the
Intelligence Division,
and the
Office of International Operations
………………………………………………..
chgs – remove: collection of delinquent accounts; obtaining of delinquent returns;
beverages to beverage
move – and
add – explosives
add
cut – Alcohol, Tobacco and Firearms Division,
cut – the Collection Division,
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 37, NO. 194 THURSDAY, OCTOBER 5, 1972
………………………………………………..
37 F.R. 20966
_________________________________________________


_________________________________________________
1113.56 Office of International Operations—Director of International Operations

The Office of International Operations
Director

administers
the
Internal Revenue laws
and
related statutes
(except those relating
to
alcohol,
tobacco,
narcotics
and
firearms)
as
they relate
to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts as
staff advisor
to the
Assistant Commissioner (Compliance)
in the
International area
on all
compliance functions,
and as the
International specialist provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations on all aspects
of the
international enforcement program
to the
Assistant Commissioner (Compliance)
and the
Division Directors concerned;
acts as
competent authority
in
administering the operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests for information
(other than those relating
to
rulings,
regulations,
or
assistance
in the
field
of
foreign tax administration)
from
foreign countries
and
U.S. possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers the provisions
of the
Internal Revenue Code authorizing the acceptance
of
foreign currency in payment
of
U.S. tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
………………………………………………..
add – ,
_________________________________________________


_________________________________________________
FEDERAL REGISTER, VOL. 39, NO. 62 FRIDAY, MARCH 29, 1974
………………………………………………..
39 F.R. 11577
_________________________________________________


_________________________________________________
SEC. 1113.5 Office of Assistant Commissioner (Compliance)

The Assistant Commissioner
(Compliance)

is the
principal assistant
to the
Commissioner
on
all matters pertaining to
the
compliance
and
appellate
programs
of the
Service,
in
encouraging
and
achieving
the
highest possible degree
of
voluntary compliance
by
taxpayers,
and
in providing effective
functional supervision
of
those activities
in the
field

These include
audit
and
investigation
of
returns;
criminal fraud investigations;
the
administrative system of tax appeals;
administration
of
laws
relating
to
alcohol,
alcoholic beverages,
tobacco,
firearms,
and
explosives;
and the
receipt
and
processing
of
wagering,
narcotics,
alcohol
and
tobacco
tax,
and
firearms
returns
and
applications

Through
the
Disclosure Staff,
in the
immediate
Office
of the
Assistant Commissioner, administers
the
disclosure provisions
of the
law
and
regulations
concerning inspection
of
returns
and
other matters of official record;
administers
the
Freedom of Information Act
and
regulations;
administers the regulations governing testimony
of
Service employees in nontax matters;
administers
the
tax check program involving high level
Federal employees;
and
certifies documents under
the
Treasury Department seal,
furnishing copies where appropriate

The Assistant Commissioner
(Compliance)

directs,
coordinates
and
evaluates
the
work of
the
Appellate Division,
the
Audit Division,
the
Intelligence Division,
and the
Office of International Operations
_________________________________________________

_________________________________________________
FEDERAL REGISTER, VOL. 39, NO. 62 FRIDAY, MARCH 29, 1974
………………………………………………..
39 F.R. 11580
_________________________________________________


_________________________________________________
1113.56 Office of International Operations—Director of International Operations

The Office of International
Operations

administers
the
Internal Revenue laws
and
related statutes
(except those relating
to
alcohol,
tobacco,
narcotics
and
firearms)
as
they relate
to
citizen 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
income flowing
abroad
to
nonresident aliens
and
foreign corporations;
acts as
staff advisor
to the
Assistant Commissioner
(Compliance)

in the
international area
on all
compliance functions,
and as the
international specialist
provides
assistance
and
guidance
to the
Compliance Divisions
and
makes recommendations on all aspects
of the
international enforcement program
to the
Assistant Commissioner
(Compliance)

and the
Division Directors concerned;
acts as
competent authority
in
administering the operating provisions
of
tax conventions;
performs
and
coordinates
for the
Service
all
foreign investigations
and
requests for information
(other than those relating
to
rulings,
regulations
or
assistance in the field
of
foreign tax administration)
from
foreign countries
and
United States possessions

Also
computes
and
collects
taxes due
from the
Alien Property Custodian,
administers
the
provisions
of the
Internal Revenue Code authorizing the acceptance
of
foreign currency in payment
of
United States tax liabilities,
coordinates
foreign travel
of
Service personnel,
and
maintains
foreign posts
………………………………………………..
cut – Director
add – ,
U.S. to United States
chgs – beverage to beverages
_________________________________________________

_________________________________________________
1956 TAXPAYERS – Alphabetically

Year•Federal Register•Page•Section
======================================
AGENTS making income payments to FOREIGN ADDRESSES
(1956 21 F.R. 10424 1113.561)

ALIEN
(1956 21 F.R. 10424 1113.561)

ALIENS
(1956 21 F.R. 10424 1113.563)

ALIENS RESIDING in the U. S.
(1956 21 F.R. 10424 1113.561)

CITIZENS ABROAD
(1956 21 F.R. 10424 1113.561)
(1956 21 F.R. 10424 1113.563)

FOREIGN CORPORATIONS
(1956 21 F.R. 10424 1113.563)

NONRESIDENT ALIENS
(1956 21 F.R. 10424 1113.561)

NONRESIDENT CITIZENS
(1956 21 F.R. 10424 1113.563)

NONRESIDENT TAXPAYERS
(1956 21 F.R. 10424 1113.561)

TAXPAYERS RESIDING ABROAD
(1956 21 F.R. 10424 1113.561)

UNITED STATES TAXPAYERS ABROAD
(1956 21 F.R. 10424 1113.56)
======================================
Internal Revenue Service TAXPAYERS – 1956 (Friday, December 28) 21 Federal Register Pages 10418-10432
——————————————————————
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_________________________________________________
1961 TAXPAYERS – Alphabetically

Year•Federal Register•Page•Section
======================================
AGENTS making income payments to FOREIGN ADDRESSES
(1961 26 F.R. 6381 1113.674)

ALIEN (alien returns)
(1961 26 F.R. 6380 1113.674)

ALIEN INDIVIDUALS
(1961 26 F.R. 6382 1113.6757)

ALIENS
(1961 26 F.R. 6382 1113.6756)

ALIENS RESIDING ABROAD
(1961 26 F.R. 6381 1113.6743)

other countries of the Caribbean area
(1961 26 F.R. 6382 1113.678)

CITIZENS ABROAD
(1961 26 F.R. 6381 1113.674)

CITIZENS DOING BUSINESS ABROAD
(1961 26 F.R. 6381 1113.6743)

CITIZENS RESIDING ABROAD
(1961 26 F.R. 6380 1113.674)
(1961 26 F.R. 6381 1113.6743)

CITIZENS RESIDING or DOING BUSINESS ABROAD
(1961 26 F.R. 6381 1113.6743)

CITIZENS RESIDING ABROAD
(1961 26 F.R. 6380 1113.674)
(1961 26 F.R. 6381 1113.6743)

CITIZENS RESIDING or DOING BUSINESS ABROAD
(1961 26 F.R. 6381 1113.6743)

Columbia
(1961 26 F.R. 6382 1113.678)

FOREIGN BUSINESS ENTITIES
(1961 26 F.R. 6380 1113.672)

FOREIGN BUSINESS ENTITIES ostensibly DOING BUSINESS in UNITED STATES
(1961 26 F.R. 6380 1113.672)

FOREIGN BUSINESS OPERATIONS
(1961 26 F.R. 6380 1113.672)

FOREIGN CORPORATIONS
(1961 26 F.R. 6380 1113.674)
(1961 26 F.R. 6382 1113.6757)
(1961 26 F.R. 6385 1113.835)

the Guianas
(1961 26 F.R. 6382 1113.678)

MILITARY PERSONNEL having APO and FPO addresses
(1961 26 F.R. 6381 1113.6743)

OVERSEAS MILITARY PERSONNEL
(1961 26 F.R. 6381 1113.6743)

MILITARY TAXPAYERS
(1961 26 F.R. 6381 1113.6743)

NONRESIDENT ALIENS
(1961 26 F.R. 6382 1113.6755)
(1961 26 F.R. 6382 1113.6756)

NON-RESIDENT ALIENS
(1961 26 F.R. 6381 1113.674)
(1961 26 F.R. 6381 1113.6741)
(1961 26 F.R. 6382 1113.6756)
(1961 26 F.R. 6382 1113.6757)
(1961 26 F.R. 6382 1113.6758)

NON-RESIDENT CITIZENS
(1961 26 F.R. 6382 1113.6756)

NON-RESIDENT CITIZENS and ALIENS
(1961 26 F.R. 6382 1113.6756)

NON-RESIDENT TAXPAYERS
(1961 26 F.R. 6381 1113.6743)

Puerto Rico
(1961 26 F.R. 6381 1113.6744)

PUERTO RICAN CORPORATIONS
(1961 26 F.R. 6382 1113.678)

(employment tax returns of)
PUERTO RICAN RESIDENTS
(1961 26 F.R. 6382 1113.678)

(income tax returns of)
PUERTO RICAN RESIDENTS DERIVING INCOME from SOURCES OUTSIDE PUERTO RICO
(1961 26 F.R. 6382 1113.678)

PUERTO RICAN returns
(1961 26 F.R. 6380 1113.674)

PUERTO RICAN and VIRGIN ISLAND returns
(1961 26 F.R. 6380 1113.674)

TAXPAYER or his REPRESENTATIVE on other FOREIGN BUSINESS ENTITIES
(1961 26 F.R. 6382 1113.6755)

TAXPAYER or his REPRESENTATIVE on FOREIGN CORPORATIONS
(1961 26 F.R. 6382 1113.6755)

TAXPAYER or his REPRESENTATIVE on FOREIGN CORPORATIONS and other FOREIGN BUSINESS ENTITIES
(1961 26 F.R. 6382 1113.6755)

TAXPAYERS in FOREIGN AREAS
(1961 26 F.R. 6382 1113.676)

TAXPAYERS in FOREIGN COUNTRIES
(1961 26 F.R. 6382 1113.6755)

TAXPAYERS in “IRON CURTAIN” COUNTRIES
(1961 26 F.R. 6381 1113.6742)

TAXPAYERS RESIDING ABROAD
(1961 26 F.R. 6381 1113.674)

TAXPAYERS in the UNITED STATES and FOREIGN COUNTRIES
(1961 26 F.R. 6382 1113.6755)

TAXPAYERS under the JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1961 26 F.R. 6380 1113.672)

U.S. CITIZENS RESIDING ABROAD
(1961 26 F.R. 6381 1113.6741)
(1961 26 F.R. 6382 1113.6755)
(1961 26 F.R. 6382 1113.6756)
(1961 26 F.R. 6382 1113.6757)
(1961 26 F.R. 6382 1113.6758)

U.S. CITIZENS who DIED while RESIDING ABROAD
(1961 26 F.R. 6382 1113.6756)

(income tax returns of)
U.S. GOVERNMENT EMPLOYEES DERIVING INCOME from SOURCES OUTSIDE PUERTO RICO
(1961 26 F.R. 6382 1113.678)

(income tax returns of)
U.S. GOVERNMENT EMPLOYEES and PUERTO RICAN RESIDENTS DERIVING INCOME from SOURCES OUTSIDE PUERTO RICO
(1961 26 F.R. 6382 1113.678)

U.S. POSSESSIONS
(1961 26 F.R. 6380 1113.67)

U.S. TAXPAYER BUSINESS INTERESTS OUTSIDE of UNITED STATES
(1961 26 F.R. 6380 1113.672)

U.S. TAXPAYER BUSINESS and TRUST INTERESTS OUTSIDE of UNITED STATES
(1961 26 F.R. 6380 1113.672)

U.S. TAXPAYER TRUST INTERESTS OUTSIDE of UNITED STATES
(1961 26 F.R. 6380 1113.672)

Venezuela
(1961 26 F.R. 6382 1113.678)

VIRGIN ISLAND returns
(1961 26 F.R. 6380 1113.674)

Virgin Islands
(1961 26 F.R. 6381 1113.6744)
_________________________________________________
Internal Revenue Service TAXPAYERS – 1961 (Saturday, July 15) 26 Federal Register Pages 6372-6395
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_________________________________________________
1965 TAXPAYERS – Alphabetically

Year•Federal Register•Page•Section
======================================
AGENTS making income payments to FOREIGN ADDRESSES
(1965 30 F.R. 9378 1113.564)

ALIEN
(1965 30 F.R. 9378 1113.564)

ALIEN INDIVIDUALS
(1965 30 F.R. 9379 1113.5657)

ALIEN PROPERTY CUSTODIAN
(1965 30 F.R. 9377 1113.56)

TAXES DUE from the ALIEN PROPERTY CUSTODIAN
(1965 30 F.R. 9377 1113.56)

ALIEN RESIDENTS of PUERTO RICO
(1965 30 F.R. 9385 1113.911)

DEPARTING ALIENS
(1965 30 F.R. 9374 1113.537)

ALIENS RESIDING ABROAD
(1965 30 F.R. 9378 1113.5643)

CITIZEN TAXPAYERS DOING BUSINESS ABROAD
(1965 30 F.R. 9377 1113.56)

CITIZEN TAXPAYERS RESIDING ABROAD
(1965 30 F.R. 9377 1113.56)

CITIZEN TAXPAYERS RESIDING or DOING BUSINESS ABROAD
(1965 30 F.R. 9377 1113.56)

CITIZENS ABROAD
(1965 30 F.R. 9378 1113.564)

CITIZENS DOING BUSINESS ABROAD
(1965 30 F.R. 9378 1113.5643)

CITIZENS RESIDING ABROAD
(1965 30 F.R. 9378 1113.564)
(1965 30 F.R. 9378 1113.5643)

CITIZENS RESIDING or DOING BUSINESS ABROAD
(1965 30 F.R. 9378 1113.5643)

EMPLOYEES of FOREIGN GOVERNMENTS
(1965 30 F.R. 9386 1113.913)

FOREIGN BUSINESS ENTITIES
(1965 30 F.R. 9377 1113.562)
(1965 30 F.R. 9379 1113.5655)

FOREIGN BUSINESS ENTITIES ostensibly DOING BUSINESS in UNITED STATES
(1965 30 F.R. 9377 1113.562)

FOREIGN BUSINESS OPERATIONS
(1965 30 F.R. 9377 1113.562)

FOREIGN CORPORATIONS
(1965 30 F.R. 9377 1113.56)
(1965 30 F.R. 9378 1113.564)
(1965 30 F.R. 9379 1113.5655)
(1965 30 F.R. 9379 1113.5657)
(1965 30 F.R. 9386 1113.913)

FOREIGN TAXPAYERS
(1965 30 F.R. 9377 1113.56)

FOREIGN TAXPAYERS DERIVING INCOME from SOURCES WITHIN the UNITED STATES
(1965 30 F.R. 9377 1113.56)

MILITARY PERSONNEL having APO and FPO ADDRESSES
(1965 30 F.R. 9378 1113.5643)

MILITARY TAXPAYERS
(1965 30 F.R. 9378 1113.5643)

OVERSEAS MILITARY PERSONNEL
(1965 30 F.R. 9378 1113.5643)

MUNICIPALITIES
(1965 30 F.R. 9385 1113.911)

NONRESIDENT ALIEN INDIVIDUALS
(1965 30 F.R. 9385 1113.911)

NONRESIDENT ALIEN INDIVIDUALS and PARTNERSHIPS
(1965 30 F.R. 9385 1113.911)

NONRESIDENT ALIENS
(1965 30 F.R. 9377 1113.56)
(1965 30 F.R. 9387 1113.922)

NONRESIDENT PARTNERSHIPS
(1965 30 F.R. 9385 1113.911)

NON-RESIDENT ALIENS
(1965 30 F.R. 9378 1113.564)
(1965 30 F.R. 9378 1113.5641)
(1965 30 F.R. 9379 1113.5655)
(1965 30 F.R. 9379 1113.5657)
(1965 30 F.R. 9379 1113.5658)

NON-RESIDENT ALIENS
(1965 30 F.R. 9379 1113.5656)

NON-RESIDENT ALIENS with substantial property or income in the U.S.
(1965 30 F.R. 9379 1113.5656)

NON-RESIDENT CITIZENS
(1965 30 F.R. 9379 1113.5656)

NON-RESIDENT CITIZENS and ALIENS
(1965 30 F.R. 9379 1113.5656)

NON-RESIDENT TAXPAYERS
(1965 30 F.R. 9378 1113.5643)

PUERTO RICAN
(1965 30 F.R. 9378 1113.564)

PUERTO RICAN CORPORATIONS
(1965 30 F.R. 9379 1113.567)

PUERTO RICAN RESIDENTS
(1965 30 F.R. 9378 1113.5644)
(1965 30 F.R. 9379 1113.567)

PUERTO RICAN RESIDENTS deriving income from sources outside PUERTO RICO
(1965 30 F.R. 9378 1113.5644)

PUERTO RICO
(1965 30 F.R. 9378 1113.5641)
(1965 30 F.R. 9378 1113.5642)
(1965 30 F.R. 9378 1113.5643)
(1965 30 F.R. 9378 1113.5644)
(1965 30 F.R. 9378 1113.565)
(1965 30 F.R. 9378 1113.5651)
(1965 30 F.R. 9379 1113.567)
(1965 30 F.R. 9385 1113.911)

STATES
(1965 30 F.R. 9385 1113.911)

TAXPAYER or his representative on other FOREIGN BUSINESS ENTITIES
(1965 30 F.R. 9379 1113.5655)

TAXPAYER or his representative on FOREIGN CORPORATIONS
(1965 30 F.R. 9379 1113.5655)

TAXPAYER or his representative on FOREIGN CORPORATIONS and other FOREIGN BUSINESS ENTITIES
(1965 30 F.R. 9379 1113.5655)

TAXPAYERS in FOREIGN COUNTRIES
(1965 30 F.R. 9379 1113.5655)

TAXPAYERS in “IRON CURTAIN” COUNTRIES
(1965 30 F.R. 9378 1113.5642)

TAXPAYERS in the UNITED STATES and FOREIGN COUNTRIES
(1965 30 F.R. 9379 1113.5655)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to FOREIGN CORPORATIONS
(1965 30 F.R. 9377 1113.56)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS
(1965 30 F.R. 9377 1113.56)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1965 30 F.R. 9377 1113.56)

TAXPAYERS RESIDING ABROAD
(1965 30 F.R. 9378 1113.564)

TAXPAYERS under the JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1965 30 F.R. 9377 1113.562)

U.S. CITIZENS RESIDING ABROAD
(1965 30 F.R. 9378 1113.5641)
(1965 30 F.R. 9379 1113.5655)
(1965 30 F.R. 9379 1113.5656)
(1965 30 F.R. 9379 1113.5657)
(1965 30 F.R. 9379 1113.5658)

U.S. CITIZENS who died while RESIDING ABROAD
(1965 30 F.R. 9379 1113.5656)

U.S. GOVERNMENT EMPLOYEES
(1965 30 F.R. 9379 1113.567)

POSSESSIONS
(1965 30 F.R. 9385 1113.911)

U.S. POSSESSIONS
(1965 30 F.R. 9377 1113.56)

U.S. TAXPAYER BUSINESS INTEREST OUTSIDE of UNITED STATES
(1965 30 F.R. 9377 1113.562)

U.S. TAXPAYER BUSINESS and TRUST INTEREST OUTSIDE of UNITED STATES
(1965 30 F.R. 9377 1113.562)

U.S. TAXPAYER TRUST INTEREST OUTSIDE of UNITED STATES
(1965 30 F.R. 9377 1113.562)

VIRGIN ISLAND
(1965 30 F.R. 9378 1113.564)

VIRGIN ISLANDS
(1965 30 F.R. 9378 1113.5644)

WITHHOLDING of TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1965 30 F.R. 9377 1113.56)
======================================
Internal Revenue Service TAXPAYERS – 1965 (Wednesday, July 28) 30 Federal Register Pages 9368-9402
——————————————————————
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_________________________________________________
1967 TAXPAYERS – Alphabetically

Year•Federal Register•Page•Section
======================================
ALIEN
(1967 32 F.R. 737 1113.562)

ALIEN INDIVIDUALS
(1967 32 F.R. 738 1113.5635)

taxes due from the ALIEN PROPERTY CUSTODIAN
(1967 32 F.R. 737 1113.56)

ALIEN RESIDENTS of PUERTO RICO
(1967 32 F.R. 745 1113.911)

ALIENS
(1967 32 F.R. 737 1113.562)

DEPARTING ALIENS
(1967 32 F.R. 733 1113.537)

NONRESIDENT ALIEN INDIVIDUALS
(1967 32 F.R. 745 1113.911)

NONRESIDENT ALIEN INDIVIDUALS and PARTNERSHIPS
(1967 32 F.R. 745 1113.911)

NONRESIDENT ALIENS
(1967 32 F.R. 736 1113.56)
(1967 32 F.R. 737 1113.5621)
(1967 32 F.R. 737 1113.5622)
(1967 32 F.R. 738 1113.5635)
(1967 32 F.R. 747 1113.922)

NONRESIDENT ALIENS with SUBSTANTIAL PROPERTY or INCOME in the U.S.
(1967 32 F.R. 738 1113.5635)

AMERICAN SAMOA
(1967 32 F.R. 737 1113.562)

CITIZEN TAXPAYERS RESIDING or DOING BUSINESS ABROAD
(1967 32 F.R. 736 1113.56)
(1967 32 F.R. 738 1113.5635)

CITIZENS RESIDING ABROAD
(1967 32 F.R. 737 1113.5621)
(1967 32 F.R. 737 1113.5622)

CITIZENS RESIDING in PUERTO RICO
(1967 32 F.R. 737 1113.5623)

CITIZENS RESIDING in PUERTO RICO and the VIRGIN ISLANDS
(1967 32 F.R. 737 1113.5623)

CITIZENS RESIDING in the VIRGIN ISLANDS
(1967 32 F.R. 737 1113.5623)

FOREIGN BUSINESS ACTIVITY in the UNITED STATES
(1967 32 F.R. 739 1113.565)

FOREIGN BUSINESS ENTITIES ostensibly DOING BUSINESS in the UNITED STATES
(1967 32 F.R. 739 1113.5652)

FOREIGN BUSINESS OPERATIONS
(1967 32 F.R. 739 1113.5652)

CONTROLLED FOREIGN CORPORATIONS
(1967 32 F.R. 740 1113.5652)

FOREIGN CORPORATIONS
(1967 32 F.R. 736 1113.56)
(1967 32 F.R. 737 1113.5621)
(1967 32 F.R. 738 1113.5635)
(1967 32 F.R. 740 1113.5652)
(1967 32 F.R. 746 1113.913)

RESIDENT FOREIGN CORPORATIONS
(1967 32 F.R. 738 1113.5635)

EMPLOYEES of FOREIGN GOVERNMENTS
(1967 32 F.R. 746 1113.913)

FOREIGN ORGANIZATIONS
(1967 32 F.R. 738 1113.5632)

FOREIGN TAXPAYERS DERIVING INCOME from SOURCES WITHIN the UNITED STATES
(1967 32 F.R. 736 1113.56)
(1967 32 F.R. 738 1113.5635)

GUAM
(1967 32 F.R. 737 1113.562)

ISLAND POSSESSIONS
(1967 32 F.R. 734 1113.543)

Maintains liaison with the STATE and DEFENSE DEPARTMENTS and other GOVERNMENT AGENCIES as a means of increasing COMPLIANCE with IRS REGULATIONS by OVERSEAS PERSONNEL of these DEPARTMENTS
(1967 32 F.R. 737 1113.5622)

MUNICIPALITIES
(1967 32 F.R. 745 1113.911)

POSSESSIONS
(1967 32 F.R. 745 1113.911)

PUERTO RICAN
(1967 32 F.R. 737 1113.5623)

PUERTO RICAN AFFILIATES of DOMESTIC TAXPAYERS
(1967 32 F.R. 738 1113.5635)

PUERTO RICO
(1967 32 F.R. 737 1113.561)
(1967 32 F.R. 737 1113.562)
(1967 32 F.R. 737 1113.5623)
(1967 32 F.R. 738 1113.5631)
(1967 32 F.R. 738 1113.5632)
(1967 32 F.R. 738 1113.5634)

PUERTO RICO RESIDENTS
(1967 32 F.R. 738 1113.5635)

PUERTO RICO RESIDENTS DERIVING INCOME from OUTSIDE PUERTO RICO
(1967 32 F.R. 738 1113.5635)

STATES
(1967 32 F.R. 745 1113.911)

OVERSEAS TAXPAYER
(1967 32 F.R. 738 1113.563)

TAXPAYERS RESIDING ABROAD
(1967 32 F.R. 737 1113.562)

TAXPAYERS under JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1967 32 F.R. 738 1113.564)

TAXPAYERS under the JURISDICTION of the OFFICE of INTERNATIONAL OPERATIONS
(1967 32 F.R. 739 1113.5652)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to FOREIGN CORPORATIONS
(1967 32 F.R. 738 1113.5635)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS
(1967 32 F.R. 738 1113.5635)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on CERTAIN PAYMENTS to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1967 32 F.R. 738 1113.5635)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to FOREIGN CORPORATIONS
(1967 32 F.R. 736 1113.56)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to NONRESIDENT ALIENS
(1967 32 F.R. 736 1113.56)

TAXPAYERS who are REQUIRED to WITHHOLD TAX on INCOME FLOWING ABROAD to NONRESIDENT ALIENS and FOREIGN CORPORATIONS
(1967 32 F.R. 736 1113.56)

U.S. BUSINESS ACTIVITY ABROAD
(1967 32 F.R. 739 1113.565)

U.S. CITIZENS RESIDING ABROAD
(1967 32 F.R. 738 1113.5635)

U.S. CITIZENS who DIED while RESIDING ABROAD
(1967 32 F.R. 738 1113.5635)

U.S. GOVERNMENT EMPLOYEES
(1967 32 F.R. 738 1113.5635)

U.S. POSSESSIONS
(1967 32 F.R. 737 1113.56)
(1967 32 F.R. 737 1113.562)

U.S. TAXPAYER BUSINESS and TRUST INTEREST OUTSIDE the UNITED STATES
(1967 32 F.R. 739 1113.5652)

VIRGIN ISLAND CORPORATIONS
(1967 32 F.R. 738 1113.5635)

VIRGIN ISLANDS
(1967 32 F.R. 737 1113.5623)
_________________________________________________
Internal Revenue Service TAXPAYERS – 1967 (Saturday, January 21) 32 Federal Register Pages 727-762
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_________________________________________________
Internal Revenue Service TAXPAYERS – 1969 (Tuesday, February 4) 34 Federal Register Pages 1657-1695
——————————————————————
COMING
_________________________________________________
Internal Revenue Service TAXPAYERS – 1970 (Tuesday, February 3) 35 Federal Register Pages 2417-2456
——————————————————————
COMING
_________________________________________________
Internal Revenue Service TAXPAYERS – 1971 (Tuesday, January 19) 36 Federal Register Pages 849-890
——————————————————————
COMING
_________________________________________________
Internal Revenue Service TAXPAYERS – 1972 (Thursday, October 5) 37 Federal Register Pages 20960-20990
——————————————————————
COMING
_________________________________________________
Internal Revenue Service TAXPAYERS – 1974 (Friday, March 29) 39 Federal Register Pages 11572-11610
——————————————————————
COMING
_________________________________________________
——————————————————————
_________________________________________________
IRS ʟ I a R S Articles
——————————————————————
https://wp.me/P8Sbod-2
_________________________________________________
Fund Exposing Corrupt IRS ʟ I a R S (Internal Revenue Service @IRSNews I.R.S.) https://freestartr.com/profile/irsliars/
——————————————————————
https://wp.me/p8Sbod-ja
_________________________________________________

The Republican Party (Republicans) is NOT part of the REVOLUTION

The Republican Party has had since 1956 to provide the TRUTH to Americans about the United States Federal income tax, and they have NOT done it

The Republicans are CORRUPT just like the Internal Revenue Service (IRS ʟIaRS)

Republican voters are part of the PROBLEM, not the solution, unless they can prove me wrong

The Democratic Party (Democrats) is NOT part of the REVOLUTION

The Democratic Party has had since 1956 to provide the TRUTH to Americans about the United States Federal income tax, and they have NOT done it

The Democrats are CORRUPT just like the Internal Revenue Service (IRS ʟIaRS)

Democrat voters are part of the PROBLEM, not the solution, unless they can prove me wrong

I.R.S. ʟ I a R S (Internal Revenue Service @IRSnews) CORRUPTION and FRAUD