Tag Archives: Steward Machine Company v. Davis 81 L. Ed. 1279

Social Security — WHAT TRUST FUND❓: “The proceeds of both [employee and employer] taxes are to be paid into the Treasury like internal-revenue taxes generally, and are not earmarked in any way” – That is, the Social Security Tax was constitutional as a mere exercise of Congress‘s general taxation powers (Helvering v. Davis, 301 U.S. 619 (1937))


_________________________________________________
Social Security — WHAT TRUST FUND❓:

“The proceeds of both

[employee and employer]

taxes

are to be

paid into the Treasury

like

internal-revenue taxes

generally, and

are not earmarked in any way

That is, the

Social Security Tax

was

constitutional

as a mere exercise of

Congress‘s general taxation powers

Helvering v. Davis,
301 U.S. 619
(1937)
_________________________________________________
Helvering v. Davis
301 U.S. 619
(1937)

——————————————————————
https://supreme.justia.com/cases/federal/us/301/619/case.html
_________________________________________________
Helvering v. Davis, 301 U.S. 619 (1937)
——————————————————————
https://supreme.justia.com/cases/federal/us/301/619/
_________________________________________________
Helvering v. Davis
No. 910
Argued May 5, 1937
Decided May 24, 1937
301 U.S. 619

——————————————————————
https://www.law.cornell.edu/socsec/course/readings/301us619.htm
_________________________________________________
Helvering v. Davis
301 U.S. 619
No. 910

——————————————————————
https://casetext.com/case/helvering-v-davis
_________________________________________________
Helvering v. Davis
301 U.S. 619
No. 910
(1937)

——————————————————————
http://www.encyclopedia.com/politics/encyclopedias-almanacs-transcripts-and-maps/helvering-v-davis-301-us-619-1937
_________________________________________________

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Steward Machine Co. v. Davis
301 US 548
——————————————————————
https://supreme.justia.com/cases/federal/us/301/548/case.html
_________________________________________________
Steward Machine Co. v. Davis
57 S. Ct. 883
——————————————————————
https://supreme.justia.com/cases/federal/us/301/548/
_________________________________________________
Steward Machine Co. v. Davis
81 L. Ed. 1279
——————————————————————
https://www.law.cornell.edu/supremecourt/text/301/548
_________________________________________________
Steward Machine Co. v. Davis
301 U.S. 548,
57 S. Ct. 883,
81 L. Ed. 1279
——————————————————————
https://www.courtlistener.com/opinion/102843/steward-machine-co-v-davis/authorities/
_________________________________________________
Steward Machine Co. v. Davis
301 U.S. 548,
57 S. Ct. 883,
81 L. Ed. 1279,
1937 U.S. 1199.
——————————————————————
https://www.casebriefs.com/blog/law/constitutional-law/constitutional-law-keyed-to-stone/the-powers-of-congress/steward-machine-co-v-davis/
_________________________________________________

_________________________________________________
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
………………………………………………..
(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
………………………………………………..
administers 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 (1113.562)
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
======================================
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]
——————————————————————
Administrative Procedure Act
………………………………………………..
Lowell (Larry) H. Becraft, Huntsville, Alabama
——————————————————————
http://home.hiwaay.net/%7Ebecraft/APAbrief.htm
………………………………………………..
http://www.lexrex.com/enlightened/articles/APAbrief.htm
——————————————————————
1947 Attorney General Manual

Florida State University (FSU)
——————————————————————
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
======================================
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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
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