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have been unable to obtain an answer from the I.R.S.
On November 13, 2001, in response to Mr. Jordan’s letter to
President Bush, the IRS Center in Philadelphia, Pennsylvania,
sent a letter to Mr. Jordan (IRS November 13, 2001 letter to Mr.
Jordan) that was signed by David L. Medeck, who was identified in
that letter as “Field Director, Accounts Management”. The IRS
November 13, 2001 letter to Mr. Jordan stated in pertinent part:
I am responding to your letter to President George W.
Bush. You asked about the Code of Federal Regulations
(CFR) as it pertains to Johnston Island.
* * * * * * *
I am enclosing 26 CFR 1.931-1. These regulations are
current as of October 24, 2001.
Attached to the IRS November 13, 2001 letter to Mr. Jordan was a
copy of section 1.931-1, Income Tax Regs., which the Department
of the Treasury (Treasury) promulgated under section 931 prior to
its amendment by section 1272(a) of the Tax Reform Act of 1986
(TRA 1986), Pub. L. 99-514, 100 Stat. 2593.4 (We shall refer to
section 931 prior to its amendment by the TRA 1986 as old section
931.)
On March 2, 2000, and March 6, 2002, respectively, peti-
tioner signed Form 1040, U.S. Individual Income Tax Return, for
each of their taxable years 1999 (1999 joint return) and 2001
4See infra note 8.
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