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/...

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/uscode31/us...

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 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:

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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:

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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?c...

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.

6 Answers

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  • 9 years ago
    Best Answer

    Title 26 Section 7803(a) says "There shall be in the Department of the Treasury a Commissioner of Internal Revenue who shall be appointed by the President, by and with the advice and consent of the Senate." Under "duties" it says "The Commissioner shall have such duties and powers as the Secretary may prescribe, including the power to—

    (A) administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party..."

    Treas Reg Section 601.101(a) (which you cite) is where the Secretary prescribed the duties and the powers of the Commissioner of the Internal Revenue.

    Finally, Title 26 Section 7804(a) says "Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons."

    The Commissioner and the collection of persons he is authorized to employ is, for convenience, referred to as the "Internal Revenue Service."

  • 9 years ago

    Congress gave the Department of the Treasury the authority to set rules and procedures on the enforcement of the Tax Code. That's all the authority that Treasury needed to form the IRS.

    This is extremely common in government. For example, Title 10 establishes rules for the US Military but does not address the formation of individual units beneath the Air Force and the Air Staff (Subtitle D). That does not negate the legal existence of the Air Education & Training Command or Air Combat Command or any of their subordinate units as that authority is granted to the Air Force and The Air Staff by Title 10.

    Congress wisely realizes that it's not possible to micro-manage Federal agencies beyond the highest administrative level or two. It's tough enough getting anything done when having to deal with Congress in the first place. If the existence of every subordinate function under any of the cabinet level departments required specific implementing legislation, Congress would only be half way through the Bill of Rights.

  • rtfm
    Lv 7
    9 years ago

    You've been listening to those wacky "Taxes Are Unconstitutional" YouTube videos, haven't you?

    The IRS is one of the many official bureaus that fall under the Department of the Treasury. Here's the full list:

    http://www.ustreas.gov/bureaus/

    Nowhere in the introduction to Title 31 does it claim or imply that this Title is a complete and comprehensive list of all the bureaus and/or offices that fall under the Treasury. You are mistaken if you think the lack of a mention by name within that Title somehow negates the validity of any bureau.

  • ?
    Lv 7
    9 years ago

    Yes it falls under the Treasury. Congress gives it the authority

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  • tro
    Lv 7
    9 years ago

    yes, it is part of the treasury dept.

    you should make out checks to the DEPT. OF THE TREASURY, (not Internal Revenue Service)

  • Anonymous
    9 years ago

    You don't need to fret about it. Everything will be OK.

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