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6201(a)(1); sec. 6203 ("assessment" is recording the liability of
the taxpayer); sec. 301.6201-1(a)(1), Proced. & Admin. Regs. (the
District Director shall assess taxes determined by the taxpayer
as to which returns are made); see also Flora v. United States,
362 U.S. 145, 176 (1960).
Imposition of the income tax, however, is not voluntary.
See section 1, "There is hereby imposed on the taxable income
of--(1) every married individual * * * who makes a single return
jointly with his spouse under section 6013, * * * a tax
determined in accordance with" the table provided. (Emphasis
added.) Furthermore, if the Secretary or his delegate3 determines
3"Secretary" is defined to mean "the Secretary of the
Treasury or his delegate." Sec. 7701(a)(11)(B). A "delegate"
means "any officer, employee, or agency of the Treasury
Department duly authorized by the Secretary of the Treasury
directly, or indirectly by one or more redelegations of
authority, to perform the function mentioned or described". Sec.
7701(a)(12).
Where a function is vested by the Internal Revenue Code or
any other statute in the Secretary or his delegate and Treasury
regulations provide that such function may be performed by such
officers as the Commissioner or District Director, the regulation
"shall constitute a delegation by the Secretary of the authority
to perform such function to the designated officer or employee."
Sec. 301.7701-9(b), Proced. & Admin. Regs.
An officer or employee authorized to perform a function by
regulation is authorized to redelegate the performance of such
function to an officer performing services under his supervision
unless prohibited by order or directive. Sec. 301.7701-9(c),
Proced. & Admin. Regs.
Petitioners claim to have been unable to find any delegation
of power to revenue agents to perform income tax examinations.
We refer them to Deleg. Order No. 37 (Revised), 1957-2 C.B. 1089,
and Deleg. Order No. 4 (Rev. 20), 1990-1 C.B. 294. Even if such
(continued...)
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