Is the Internal Revenue Service an organization within the U.S. Department of the Treasury?

Wikipedia says: The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue Wikipedia cites 26 Code of Federal Regulations, section 601.101(a) http://edocket.access.gpo.gov/cfr_2003/aprqtr/pdf/26cfr601.101.pdf But no... show more Wikipedia says:

The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue


Wikipedia cites 26 Code of Federal Regulations, section 601.101(a)

http://edocket.access.gpo.gov/cfr_2003/a...



But no mention of the Internal Revenue Service is made in the United States Code...

TITLE 31 > SUBTITLE I > CHAPTER 3 > SUBCHAPTER I
SUBCHAPTER I—ORGANIZATION

http://www.law.cornell.edu/uscode/html/u...


So if the IRS is an organization of the US Treasury, why isn't it listed in the USC?

If the IRS isn't an organization of the US Treasury, where does it get the authority to collect income taxes?

Am I missing something?
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Update: That doesn't explain anything. Is it true because you say so? Why doesn't the US code mention the IRS here? * § 301. Department of the Treasury * § 302. Treasury of the United States * § 303. Bureau of Engraving and Printing * § 304. United States Mint * § 305. Federal... show more That doesn't explain anything. Is it true because you say so?



Why doesn't the US code mention the IRS here?

* § 301. Department of the Treasury
* § 302. Treasury of the United States
* § 303. Bureau of Engraving and Printing
* § 304. United States Mint
* § 305. Federal Financing Bank
* § 306. Fiscal Service
* § 307. Office of the Comptroller of the Currency
* § 308. United States Customs Service
* § 309. Office of Thrift Supervision
* § 310. Financial Crimes Enforcement Network
* § 311. Office of Intelligence and Analysis
* § 312. Continuing in office
* § 313. Terrorism and Financial Intelligence
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Update 2: . I appreciate your effort, but you guys still aren't making sense. If Congress gave the IRS the authority to collect taxes under the Department of the Treasury...wouldn't the IRS be listed in the US code???? How do you explain the absence of the IRS under the Organization Subchapter of USC 31? . show more .
I appreciate your effort, but you guys still aren't making sense.

If Congress gave the IRS the authority to collect taxes under the Department of the Treasury...wouldn't the IRS be listed in the US code????

How do you explain the absence of the IRS under the Organization Subchapter of USC 31?
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Update 3: . OK, rtfm - if that is true, then the US Code is merely a useless, superficial list of quasi-laws. You cannot explain why USC 31 lists something that most Americans have never heard of, like the Office of Intelligence and Analysis, but fails to mention something EVERY American knows about, the Internal Revenue... show more .
OK, rtfm - if that is true, then the US Code is merely a useless, superficial list of quasi-laws.

You cannot explain why USC 31 lists something that most Americans have never heard of, like the Office of Intelligence and Analysis, but fails to mention something EVERY American knows about, the Internal Revenue Service.

Since you believe that the USC doesn't need to list federal code for it to be the law of the land, can you give me other examples that should be in the USC, but aren't?
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Update 4: http://caselaw.lp.findlaw.com/scripts/getcase.pl?court=US&vol=441&invol=281#f23 At footnote 23 in the case of Chrysler Corp. v. Brown, 441 U.S. 281 (1979), the U.S. Supreme Court admitted that no organic Act for the IRS could be found, after they searched for such an Act all the way back to the Civil War. ... show more http://caselaw.lp.findlaw.com/scripts/ge...

At footnote 23 in the case of Chrysler Corp. v. Brown, 441 U.S. 281 (1979), the U.S. Supreme Court admitted that no organic Act for the IRS could be found, after they searched for such an Act all the way back to the Civil War.

The Guarantee Clause in the U.S. Constitution guarantees the Rule of Law to all Americans (we are to be governed by Law and not by arbitrary bureaucrats).

See Article IV, Section 4.

Since there was no organic Act creating it, IRS is not a lawful organization.
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