lxCimi .. still waiting: "Just WAIT till you see the results of a court case in progress."
if you STILL can't give the name of the court case, why not?
re your last pm this will still do me ..
E. Fictional Legal Bases
1. Contention: The Internal Revenue Service is not an agency of the United States.
Some argue that the IRS is not an agency of the United States but rather a private corporation, because it was not created by positive law (i.e., an act of Congress) and that, therefore, the IRS does not have the authority to enforce the Internal Revenue Code.
The Law: There is a host of constitutional and statutory authority establishing that the IRS is an agency of the United States. Indeed, the United States Supreme Court has stated “that the Internal Revenue Service is organized to carry out the broad responsibilities of the Secretary of the Treasury under § 7801(a) of the 1954 Code for the administration and enforcement of the internal revenue laws.” Donaldson v. United States, 400 U.S. 517, 534 (1971).
Pursuant to section 7801, the Secretary of the Treasury has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce such laws. Based upon this legislative grant, the IRS was created. Thus, the IRS is a body established by “positive law” because it was created through a congressionally mandated power. Moreover, section 7803(a) explicitly provides that there shall be a Commissioner of Internal Revenue who shall administer and supervise the execution and application of the internal revenue laws.
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