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[ThatHawaiiGuy]

People who deal with IRS should be aware of and use procedure regulations published in 26 CFR Part 601. The current regulations are on the Government Printing Office web page at

http://www.access.gpo.gov/nara/cfr/waisidx_03/26cfr601_03.html

These can all be downloaded in PDF files.

IRS procedure regulations in the Part 601 series accommodate mandates in the Administrative Procedures Act, 5 U.S.C. sections 551 through 559. The Part 602 regulations accommodate the Paperwork Reduction Act.

I have the 1997 edition of the 26 CFR Part 601 et seq. regulations in a hard-copy book. There's only about 150 pages in the book. Anyone who supposes to deal with IRS in the administrative forum should read particularly sections 601. 101 through 601. 107, and it wouldn't hurt to read the balance of Part 601.

For general information read sections 601. 101 - 601. 104 (includes collection); examination is § 601. 105; appeals is § 601. 106; criminal investigation is § 601. 107; the kinds of "findings of fact and conclusions of law" IRS has are in § 601. 201, and if you study the regulations closely, you will find treasure, assuming you recognize what you're reading when you read it.

Administrative "due process" is governed by the Administrative Procedures Act. Those who suppose to deal with IRS in administrative forums should read 5 U.S.C. § 551 through 559, then sections 701 - 709; the latter sections provide the format for judicial remedies when agencies fail to comply with APA mandates.

Circuit courts have original jurisdiction under 5 U.S.C. sections 701 - 706. However, an action in the nature of mandamus can issue via a district court under 28 U.S.C. § 1361.

Under the Administrative Procedures Act and IRS 26 CFR Part 601 regulations, what duties do IRS examination, investigation, assessment and collection personnel have? If they don't perform those duties, performance can be compelled under APA litigation. I particularly recommend reading 5 U.S.C. § 706, the scope of judicial review, as it provides something akin to sideboards for consideration.

I also highly recommend reading and coming to terms with 5 U.S.C. sections 556(d) & (e) and § 557. Administrative appeals, i.e., administrative due process, is governed by sections 556 & 557. If you come to grips with sections 556(d) & (e) and § 557, along with § 706, you should have your feet pretty well on the ground so far as burden of proof and other such things are concerned. If you don't have access via internet, it wouldn't hurt to go to a law library & photocopy annotated versions of these Code sections.

Dan Meador