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tax protester gibberish. It’s much more disturbing when a member
of the bar offers tax protester gibberish as a substitute for
legal argument.
The Internal Revenue Service is an agency of the United
States Department of the Treasury. Secs. 7801(a), 7803. Section
7801 provides that “the administration and enforcement of this
title shall be performed by or under the supervision of the
Secretary of the Treasury.” Section 7803(a) provides for the
appointment of a Commissioner of Internal Revenue under the
Department of the Treasury. Section 7803(a)(2) provides that the
Commissioner of Internal Revenue shall, among other things,
“administer, manage, conduct, direct, and supervise the execution
and application of the internal revenue laws or related statutes
and tax conventions to which the United States is a party”.
Section 7804(a) authorizes the Commissioner to employ, supervise,
and direct subordinate persons to administer and enforce the
internal revenue laws. These sections of the Internal Revenue
Code dispel any notion that the Internal Revenue Service is not
authorized to administer and enforce the internal revenue laws.
The Supreme Court recognized in Donaldson v. United States,
400 U.S. 517, 534 (1971), that “the Internal Revenue Service is
organized to carry out the broad responsibilities of the
Secretary of the Treasury under section 7801(a) of the 1954 Code
for the administration and enforcement of the internal revenue
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