26 C.F.R. §601.101 - Introduction
| Cite as | 26 C.F.R. §601.101 |
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20 cases
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Snyder v. IRS, Civ. No. F 84-211.
...and enforce the tax laws. See 26 U.S.C. § 7803(a). Pursuant to that legislative grant of authority, the Secretary created the IRS, 26 C.F.R. § 601.101, so that the IRS is an agency of the Department of the Treasury, created pursuant to Congressional statute. As such, the IRS is a creature o......
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Cameron v. IRS, Civ. No. F 84-37.
...the laws. See 26 U.S.C. § 7803(a). Pursuant to that legislative grant of authority, the Secretary of the Treasury created the IRS, 26 C.F.R. § 601.101, so that the IRS is an agency of the Department of the Treasury. As such, the IRS is not a private corporation, and enjoys the sovereign imm......
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Matter of Flynn, Bankruptcy No. 92-40789. Adv. No. 93-4013.
...Cir.1989); In re Solis, 137 B.R. 121, 132 (Bankr.S.D.N.Y.1992); In re Gault, 136 B.R. 736, 738 (Bankr.E.D.Tenn. 1991). 5 See e.g., 26 C.F.R. § 601.101, at 5; Castleberry v. Alcohol, Tobacco and Firearms Div., 530 F.2d 672, 673 n. 3 (5th Cir.1976); Deleeuw v. I.R.S., 681 F.Supp. 402 (E.D.Mic......
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Loving v. Internal Revenue Serv., Civil Action No. 12–385(JEB).
...Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue.” 26 C.F.R. § 601.101(a); see also26 U.S.C. § 7803(a) (Commissioner of Internal Revenue is part of Treasury Department with duties and powers assigned by Treas......
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1 books & journal articles
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Protecting the Family Jewells: The Case for Strict Enforcement of Taxpayer 23-Day Notice for IRS Administrative Summonses
...who would have an interest in quashing a third-party summons. 11. The IRS is a subdivision of the Department of the Treasury. See 26 C.F.R. § 601.101(a) (2016). “The term ‘Secretary’ means the Secretary of the Treasury . . . .” I.R.C. § 7701(a)(11)(B). However, in practice any agent of the ......