Assessment Authority
If you read Going After the Wrong People, you will see why the “Secretary” in 26 USC 7401, IS NOT John Snow [archivist note: Janet Yellen (2021)] 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: 27 CFR 250.11]archivist note:
27 CFR Part 250 has been moved to 27 CFR Part 26.
This change was published in the 2001 CFR List of Sections Affected.
To view the updated section, click here.[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.
Tax 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 here, 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.
Federal Register Vol. 55 No. 220 November 14, 1990
page 47604
LIST OF SUBJECTS
27 C.F.R. part 70Administrative 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: 27 CFR 70.11]archivist note:
27 CFR 70.11 has been updated since 2001.
To view the updated section, click here.[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 U.S. 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: 27 CFR 70.23]archivist note:
27 CFR 70.23 has been updated since 2001.
To view the updated section, click here.[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: 27 CFR 70.22]archivist note:
27 CFR 70.22 has been updated since 2001.
To view the updated section, click here.[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]
archivist note:
If you read at the latest version of 27 CFR 70.22, you will have noticed that the "appropriate TTB officers are authorized to summon". This leads us back to 27 CFR 70.11 where we find that "appropriate TTB officer" is listed in TTB Order 1135.70.
In TTB Order 1135.70, we find that those officers and employees of the Bureau that are authorized to issue summons pursuant to 26 U.S.C. 7602 are "Specialist, National Revenue Center; Investigators; Special Agents; or Auditors."
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: 27 CFR 70.71]archivist note:
27 CFR 70.71 has been updated since 2001.
To view the updated section, click here.[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 (1964): 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 § 49.81 (1965). . . .
* * *
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 Rederal 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
November 24, 2005