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purpose includes a regulation. 1 C.F.R. sec. 1.1 (1999).
Petitioner points out that the regulations under title 27 of the
Code of Federal Regulations, containing regulations pertaining to
the Bureau of Alcohol, Tobacco, and Firearms, comply with this
provision, but the regulations under title 26 of the Code of
Federal Regulations, containing regulations pertaining to the
Internal Revenue Service and the Internal Revenue Code, do not.
However, the Code of Federal Regulations specifically provides
that the rules governing citations of authority, and similar
matters of form, are not intended to affect the validity of
regulations filed and published under law. See 1 C.F.R. sec. 5.1
(1999). Thus, the Treasury regulations are valid irrespective of
any failure to include citations of authority. Moreover,
1 C.F.R. sec. 21.40 provides that each section of a document
“must include, or be covered by, a complete citation of
authority”. (Emphasis added.) The regulations under which
respondent issued the notice of deficiency generally cross-
reference a Treasury Decision which itself cites the statutory
authority upon which the regulation is based.1
Next, petitioner argues that Form 1040 is invalid. This
argument has no merit. See McDougall v. Commissioner, T.C. Memo.
1992-683 (citing United States v. Hicks, 947 F.2d 1356 (9th Cir.
1 Moreover, in general the numbering of the regulations
makes it obvious under which statute each is issued.
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