The Informer
Assessment Authority
If you read Going After the Wrong People, you will see why the "Secretary" in 26 USC 7401, IS
NOT John Snow who fronts under the term Secretary that you all think is the Secretary in 7401
that is coming after you for income taxes. You would be wasting your time writing him as he
does not have to answer you at all.
[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR250.11]
[Page 27-29]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY--Continued
PART 250--LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN
ISLANDS--Table of Contents
Subpart B--Definitions
Sec. 250.11 Meaning of terms.
Region. A Bureau of Alcohol, Tobacco and Firearms Region.
Regional director (compliance). The principal ATF regional official
responsible for administering regulations in this part.
Revenue Agent. Any duly authorized Commonwealth Internal Revenue
Agent of the Department of the Treasury of Puerto Rico.
Secretary. The Secretary of the Treasury of Puerto Rico.
Secretary or his delegate. The Secretary or any officer or employee
of the Department of the Treasury of Puerto Rico duly authorized by the
Secretary to perform the function mentioned or described in this part.
T ax paid. As used in this part with respect to liquors or articles of
Puerto Rican manufacture, includes liquors or articles on which the tax
was computed but with respect to which payment was deferred under the
provisions of subpart E of this part.
Treasury Account. The Department of the Treasury's General Account
at the Federal Reserve Bank of New York.
United States. The States and the District of Columbia.
U.S.C. The United States Code.
United States Bureau of Alcohol, Tobacco and Firearms office. The
Bureau of Alcohol, Tobacco and Firearms office in Puerto Rico operating
under the direction of the Regional Director (Compliance), North
Atlantic Region, New York, NY 10048.
When reading the 27 CFR 70.161 that I posted on ATGPRESS, I forgot to show why federal and
state employees are listed under the 27 CFR and not 26 CFR, so here is right from the federal
register why.
F.R. Vol. 55 No. 220 November 14, 1990
page 47604
LIST OF SUBJECTS
27 C.F.R. part 70
Administrative Practice and Procedure, Alcoholic and alcoholic beverages, Authority
delegations, Claims, Excise taxes, Firearms and ammunition, Government employees, Law
enforcement, Law enforcement officers, Penalties, Seizures and forfeitures, Surety bonds,
Tobacco.
These are the subjects of the income tax and they threw in the Government Employees
and the Law enforcement and officers. But the Law enforcement and officers are found to be
strictly Capitol Police, FBI and all other US Government Law officers.
So now we go to 27 CFR 70.11 meaning of terms. Remember terms is the key telling
you that the standard dictionary words have been converted to the law makers specific meaning
and you cannot use standard common everyday language. Here is what it says with terms I bolded
[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.11]
[Page 793-794]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
Subpart B--Definitions
Sec. 70.11 Meaning of terms.
When used in this part and in forms prescribed under this part,
where not otherwise distinctly expressed or manifestly incompatible with
the intent thereof, terms shall have the meaning ascribed in this
section. Words in the plural form shall include the singular, and vice
versa, and words imparting the masculine gender shall include the
feminine. The terms ``includes'' and ``including'' do not exclude things
not enumerated which are in the same general class.
ATF officer. An officer or employee of the Bureau of Alcohol,
Tobacco and Firearms (ATF) authorized to perform any function relating
to the administration or enforcement of this part.
Bureau. The Bureau of Alcohol, Tobacco and Firearms, Department of
the Treasury, Washington, DC 20226.
CFR. The Code of Federal Regulations.
Chief, Tax Processing Center. The ATF officer principally
responsible for administering regulations in this part concerning
special (occupational) tax, and also responsible for filing tax liens
and issuing third-party levies, and for disbursing money due to
taxpayers under the provisions of 26 U.S.C. enforced and administered by
the Bureau.
Commercial bank. A bank, whether or not a member of the Federal
Reserve System, which has access to the Federal Reserve Communications
System (FRCS) or Fedwire. The ``FRCS'' or ``Fedwire'' is a
communications network that allows Federal Reserve System member banks
to effect a transfer of funds for their customers (or other commercial
banks) to the Treasury Account at the Federal Reserve Bank of New York.
Delegate. Any officer, employee, or agency of the Department of the
Treasury authorized by the Secretary of the Treasury directly, or
indirectly by one or more redelegations of authority, to perform the
function mentioned or described in the delegation order.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Electronic fund transfer or EFT. Any transfer of funds effected by a
taxpayer's commercial bank, either directly or through a correspondent
banking relationship, via the Federal Reserve Communications System
(FRCS) or Fedwire to the Treasury Account at the Federal Reserve Bank of
New York.
Enforced collection. Collection of taxes when a taxpayer neglects or
refuses to pay voluntarily. Includes such administrative measures as
liens and levies.
Levy. The taking of property by seizure and sale or by collection of
money due to the debtor, such as wages.
Lien. A charge upon real or personal property for the satisfaction
of some debt or performance of an obligation.
Person. An individual, a trust, estate, partnership, association or
other unincorporated organization, fiduciary,
[[Page 794]]
company, or corporation, or the District of Columbia, a State, or a
political subdivision thereof (including a city, county, or other
municipality).
Provisions of 26 U.S.C. enforced and administered by the Bureau.
Sections 4181 and 4182 of the Internal Revenue Code of 1986 (the Code),
as amended; subchapters F and G of chapter 32 of the Code, insofar as
they relate to activities administered and enforced with respect to
sections 4181 and 4182 of the Code; subtitle E of the Code; and subtitle
F of the Code as it relates to any of the foregoing.
Regional director (compliance). The ATF regional official
principally responsible for administering regulations in this part
concerning commodity taxes imposed by the provisions of 26 U.S.C.
enforced and administered by the Bureau, and for collecting tax by levy
(other than third-party levy).
Secretary. The Secretary of the Treasury or designated delegate.
Seizure. The act of taking possession of property to satisfy a tax
liability or by virtue of an execution.
Special agent in charge. The principal official responsible for the
ATF criminal enforcement program within an ATF district.
Treasury Account. The Department of the Treasury's General Account
at the Federal Reserve Bank of New York.
U.S.C. The United States Code.
(Aug. 16, 1954, Ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956,
Ch. 462, 70 Stat. 391 (26 U.S.C. 6301))
[T.D. ATF-48, 43 FR 13535, Mar. 31, 1978; 44 FR 55841, Sept. 28,979, as
amended by T.D. ATF-77, 46 FR 3002, Jan. 13, 1981; T.D. ATF-301, 55 FR
47608, Nov. 14, 1990; T.D. ATF-331, 57 FR 40327, Sept. 3, 1992; T.D.
ATF-378, 61 FR 29955, June 13, 1996]
Now try to find any regulation in 26 CFR as is written here for the common man on the
street working in the private sector. Then find the Statute or US CODE as the authority. You
won't find one. So we go to the next CFR section to see just who can serve a summons on you.
[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.23]
[Page 795]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
Subpart C--Discovery of Liability and Enforcement of Laws
Sec. 70.23 Service of summonses.
(a) In general. A summons issued under 26 U.S.C. 7602 shall be
served by an attested copy delivered in hand to the person to whom it is
directed, or left at his last and usual place of abode. The certificate
of service signed by the person serving the summons shall be evidence of
the facts it states on the hearing of an application for the enforcement
of the summons. When the summons requires the production of books,
papers, records, or other data, it shall be sufficient if such books,
papers, records, or other data are described with reasonable certainty.
(b) Persons who may serve summonses. The following officers and
employees of the Bureau are authorized to serve a summons issued under
26 U.S.C. 7602:
(1) The officers and employees designated in paragraph (c) of
Sec. 70.22; and
(2) Chiefs, field operations, area supervisors, inspectors, regional
audit managers and auditors, Compliance Operations; special agents,
Internal Affairs; and all special agents, Law Enforcement. The authority
to serve a summons may be redelegated only by the Assistant Director,
Office of Inspection, and regional directors (compliance), to officers
and employees under their jurisdiction.
(68A Stat. 902, as amended (26 U.S.C. 7603); 26 U.S.C. 7805 (68A Stat.
917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat.
959), and sec. 38, Arms Export Control Act (22 U.S.C. 2778, 90 Stat.
744), 27 U.S.C. 205, 22 U.S.C. 2778, 26 U.S.C. 7602, and 5 U.S.C. 301)
[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-48, 43
FR 13531, Mar. 31, 1978; T.D. ATF-201, 50 FR 12533, Mar. 29, 1985; T.D.
ATF-249, 52 FR 5961, Feb. 27, 1987; T.D. ATF-301, 55 FR 47608, Nov. 14,
1990]
OK, lets go to 70.22 (c), to see if you were served by the proper person. I will not include
all of this just the portion you need. But do look it up to satisfy yourself that I did not miss anything.
[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.22]
[Page 794-795]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
Subpart C--Discovery of Liability and Enforcement of Laws
Sec. 70.22 Examination of books and witnesses.
(c) Persons who may issue summonses. The following officers and
employees of the Bureau are authorized to issue summonses pursuant to 26
U.S.C. 7602:
(1) Regional director (compliance), and
(2) Office of Inspection: Assistant Director, Deputy Assistant
Director, and regional inspectors.
(Aug. 16, 1954, Chapter 736, 68A Stat. 901; (26 U.S.C. 7602))
[T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, as amended by T.D. ATF-42, 42
FR 8367, Feb. 10, 1977; T.D. ATF-301, 55 FR 47608, Nov. 14, 1990; T.D.
ATF-331, 57 FR 40328, Sept. 3, 1992]
Were you ever served by these officials? If not why not? So who made the assessment
on you? It has to be a specific agent/employee and here are the only ones that can make an
assessment on those government employees found in 27 CFR 70.161, and they are found here.
[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.71]
[Page 806-807]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE
TREASURY
PART 70--PROCEDURE AND ADMINISTRATION--Table of Contents
Subpart D--Collection of Excise and Special (Occupational) Tax
Sec. 70.71 Assessment authority.
The regional director (compliance) and the Chief, Tax Processing
Center are authorized and required to make all inquiries necessary to
the determination and assessment of all taxes imposed under the
provisions of 26 U.S.C. enforced and administered by the Bureau. The
regional director (compliance) and the Chief, Tax Processing Center are
further authorized and required to make the determinations and the
assessments of such taxes. The term ``taxes'' includes interest,
additional amounts, additions to the taxes, and assessable penalties.
The authority of the regional director (compliance) and the Chief, Tax
Processing Center to make assessment includes the following:
(a) Taxes shown on return. The regional director (compliance) or the
Chief, Tax Processing Center shall assess all taxes determined by the
taxpayer or by the regional director (compliance) or by the Chief, Tax
Processing Center and disclosed on a return or list.
(b) Unpaid taxes payable by stamp. (1) If without use of the proper
stamp:
(i) Any article upon which a tax is required to be paid by means of
a stamp is sold or removed for sale or use by the manufacturer thereof,
or
(ii) Any transaction or act upon which a tax is required to be paid
by means of a stamp occurs, the regional director (compliance) or the
Chief, Tax Processing Center, upon such information as can be obtained,
must estimate the amount of the tax which has not been paid and the
regional director (compliance) or the Chief, Tax Processing Center must
make assessment therefor upon the person the regional director
(compliance) or the Chief, Tax Processing Center determines to be liable
for the tax. However, the regional director (compliance) or the Chief,
Tax Processing Center may not assess any tax which is payable by stamp
unless the taxpayer fails to pay such tax at the time and in the manner
provided by law or regulations.
(2) If a taxpayer gives a check or money order as a payment for
stamps but the check or money order is not paid upon presentment, then
the regional director (compliance) or the Chief, Tax Processing Center
shall assess the amount of the check or money order against the taxpayer
as if it were
[[Page 807]]
a tax due at the time the check or money order was received by the
regional director (compliance) or the Chief, Tax Processing Center.
(26 U.S.C. 6201)
[T.D. ATF-301, 55 FR 47611, Nov. 14, 1990]
Please Note the authority is 6201 of the Code. Find this in 26 CFR. You won't. Also you can
see all assessments and the liability determination is not just some IRS agent waiving a badge
around saying he has authority, or a numb nut sitting behind a desk spouting he or she has the
authority. It is only two distinct and specific persons. Have you ever had a proper assessment by
the proper and authorized employee of IRS according to the above? No you haven't because IRS
is not involved, only BATF personnel are. To see this one must also see and read
Brafman vs. U.S., 384 F.2d 863, (1967)
"We reverse on the ground that a valid assessment against the
transferor's estate was not made because of the assessment
officer's failure to sign the certificate of assessment. ...
In footnote 8 , the court relies on Mertens, Code Commentary
§ 6204: The regulations provide that the assessment shall be made
by an assessment officer signing the summary record of
assessment. The date on which that is done is the assessment
date." Accord, 9 Mertens, Federal Income Taxation § 49 S1. . . .
Since the assessment certificate in this case was not signed by
the proper official, as prescribed by the applicable Treasury
Regulation, within the statutory period after the filing of the
estate tax return, this suit for collection of any deficiency is
barred by the statute of limitations. The judgement of the
district court is therefore reversed and the cause remanded for
dismissal."
NOW, Who is the proper assessment officer per regulation? Is
the regulation in 26 CFR or 27 CFR? Oh, then are you either involved in BATF or a
Government employee as described in 27 CFR 70.161 that Part 70 describes as one in the LIST
OF SUBJECTS for the tax?
There is a ton more when delving into 27 CFR and the federal Register and none of it applies to
the private man in the private sector and does not apply to any business in the private sector that
is not involved in BATF dealings.
The Informer 11-24-05