How does the IRS fail? Let us count the ways:

  • The Internal Revenue Code says on the first page that it "is not the law. It is presumed to be the law. This presumption is rebuttable upon production of prior unrepealed Acts of Congress at variance with the Code." That means that in the event of a conflict between the IRC and the underlying Statutes at Large (i.e. the chronological list of Acts of Congress), Statutes at Large wins.
  • OK, let's look at Statutes at Large. Chapter 736, Public Law 83-591 (1954) states: "It is hereby enacted by the United States of America in general Congress assembled, That the following may be cited as the The Internal Revenue Code of 1954." So what Congress actually enacted was, essentially: "This bunch of words may be called by this name."
  • The IRS, before liening (i.e. making a claim on) and levying (i.e. taking) the property of someone who didn't file a return, makes a Substitute For Return, but fails to sign the necessary Form 23C.
  • The IRS, when mailing a Notice of Levy, cites 26 U.S.C. 6331(b), but fails to cite 6331(a) which states: "... Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia ..."
  • The IRS, when levying bank accounts, fails to obtain a court order first.
  • The IRS, when making a levy, fails to tell the bank about Section 333.1 (10-29-79) of the IRS Legal Reference Guide for Revenue Officers, which states: "... it should be borne in mind that a levy requires that property levied upon be brought into legal custody through seizure. There must be actual or constructive physical appropriation of the property levied upon. Mere intent to reduce to possession and control is insufficient."
  • The IRS fails to have authority in any state party to the Constitution (i.e. outside federal territorial jurisdiction).
  • The IRS fails to be an organization or agency of the Department of the Treasury or of the federal government, and fails to be part of the Department of the Treasury listed in 31 United States Code, Chapter 3, beginning on page 7.
  • The IRS failed to publish any regulations governing "failure to file a return" in the Federal Register (as required by 44 U.S.C Chapter 15).

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