Legal Authorities Which Prove the Income Tax Is Voluntary for Nontaxpayers
Related resources:
  1. PDF Income Tax Withholding and Reporting Course, Form #12.004 (OFFSITE LINK)- SEDM, Forms page
  2. PDF Federal and State Tax Withholding Options for Private Employers -free book
  3. PDF Federal Tax Withholding, Form #04.102 (OFFSITE LINK)- SEDM, Forms page
  4. PDF Tax Withholding and Reporting: What the Law Says, Form #04.103 (OFFSITE LINK)-SEDM, Forms page
  5. PDF Your RIghts as a "Nontaxpayer", Publication 1a

1. Federal statutory law may not be DIRECTLY enforced against members of the general public without publication in the Federal Register of implementing regulations.

TITLE 5 > PART I > CHAPTER 5 > SUBCHAPTER II > § 552
§ 552. Public information; agency rules, opinions, orders, records, and proceedings§ 1508. Publication in Federal Register TA \s "Federal Register"  as notice of hearing

Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register  and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register.

__________________________________________________________________________________________

26 C.F.R. §601.702  Publication and public inspection

(a)(2)(ii) Effect of failure to publish. 

Except to the extent that a person has actual and timely notice of the terms of any matter referred to in subparagraph (1) of this paragraph which is required to be published in the Federal Register, such person is not required in any manner to resort to, or be adversely affected by, such matter if it is not so published or is not incorporated by reference therein pursuant to subdivision (i) of this subparagraph.  Thus, for example, any such matter which imposes an obligation and which is not so published or incorporated by reference will not adversely change or affect a person's rights.

The only exceptions to the above rule are the following

1.1. A military or foreign affairs function of the United States.  5 U.S.C. §553(a)(1).

1.2. A matter relating to agency management or personnel or to public property, loans, grants, benefits, or contracts.  5 U.S.C. §553(a)(2).

1.3. Federal agencies or persons in their capacity as officers, agents, or employees thereof.  44 U.S.C. §1505(a)(1).

There are NO regulations authorizing enforcement of the Internal Revenue Code Subtitle A income tax, and therefore, it may ONLY lawfully be enforce against members of the above three specifically exempted groups.  For further details on this subject as well as an itemized list of the MISSING regulations, see:

IRS Due Process Meeting Handout, Form #03.008

http://sedm.org/Forms/FormIndex.htm

2. Private entities, states and political subdivisions are NOT REQUIRED to enter into federal payroll deduction agreements, http://www.irs.gov/irm/part5/ch14s10.html

Internal Revenue Manual

5.14.10.2 (09-30-2004) Payroll Deduction Agreements

2.  Private employers, states, and political subdivisions are not required to enter into payroll deduction agreements. Taxpayers should determine whether their employers will accept and process executed agreements before agreements are submitted for approval or finalized.

3.  The only people who earn reportable "wages" on an IRS form W-2 are those who VOLUNTARILY sign and submit IRS form W-4.  Those who don't earn no "wages".  Therefore, if IRS directs the private employer to withhold at "single-zero" because the employee won't sign a form W-4, they cannot withhold ANYTHING because the withholding must be computed on reportable "wages" earned and NOT all earnings.

26 C.F.R. §31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements

(a) In general. Notwithstanding the exceptions to the definition of wages specified in section 3401(a) and the regulations thereunder, the term “wages” includes the amounts described in paragraph (b)(1) of this section with respect to which there is a voluntary withholding agreement in effect under section 3402(p). References in this chapter to the definition of wages contained in section 3401(a) shall be deemed to refer also to this section (§31.3401(a)–3).

(b) Remuneration for services. (1) Except as provided in subparagraph (2) of this paragraph, the amounts referred to in paragraph (a) of this section include any remuneration for services performed by an employee for an employer which, without regard to this section, does not constitute wages under section 3401(a). For example, remuneration for services performed by an agricultural worker or a domestic worker in a private home (amounts which are specifically excluded from the definition of wages by section 3401(a) (2) and (3), respectively) are amounts with respect to which a voluntary withholding agreement may be entered into under section 3402(p). See §§31.3401(c)–1 and 31.3401(d)–1 for the definitions of “employee” and “employer”.

4. The filing of a withholding agreement (W-4 or W-9) or its equivalent is voluntary [26 C.F.R. 31.§3402(p)-1(b)].

[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26C.F.R.31.3402(p)-1]
[Page 258-259]

TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY  (CONTINUED)
 PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents Subpart E
Collection of Income Tax at Source
Sec.  31.3402(p)-1  Voluntary withholding agreements.

(b) Form and duration of agreement.
(1)(i) Except as provided in subdivision (ii) of this subparagraph, an employee who desires to enter into an agreement under section 3402(p) shall furnish his employer with Form W-4 (withholding exemption certificate) executed in accordance with the provisions of section 3402(f) and the regulations thereunder. The furnishing of such Form W-4 shall constitute a request for withholding.
  (ii) In the case of an employee who desires to enter into an agreement under section 3402(p) with his employer, if the employee performs services (in addition to those to be the subject of the agreement) the remuneration for which is subject to mandatory income tax withholding by such employer, or if the employee wishes to specify that the agreement terminate on a specific date, the employee shall furnish the employer with a request for withholding which shall be signed by the employee, and shall contain--
    (a) The name, address, and social security number of the employee making the request,
    (b) The name and address of the employer,
    (c) A statement that the employee desires withholding of Federal income tax, and applicable, of qualified State individual income tax (see paragraph (d)(3)(i) of Sec.  301.6361-1 of this chapter (Regulations on Procedures and Administration)), and
    (d) If the employee desires that the agreement terminate on a specific date, the date of termination of the agreement.

If accepted by the employer as provided in subdivision (iii) of this subparagraph, the request shall be attached to, and constitute part of, the employee's Form W-4. An employee who furnishes his employer a request for withholding under this subdivision shall also furnish such employer with Form W-4 if such employee does not already have a Form W-4in effect with such employer.
    (iii) No request for withholding under section 3402(p) shall be effective as an agreement between an employer and an employee until the employer accepts the request by commencing to withhold from the amounts with respect to which the request was made.
    (2) An agreement under section 3402 (p) shall be effective for such period as the employer and employee mutually agree upon. However, either the employer or the employee may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other. Unless the employer and employee agree to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the agreement is in effect which is made on or after the first ``status determination date'' (January 1, May 1, July 1, and October 1 of each year) that occurs at least 30 days after the date on which the notice is furnished. If the employee executes a new Form W-4, the request upon which an agreement under section 3402 (p) is based shall be attached to, and constitute a part of, such new Form W-4.
(86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7096, 36 FR 5216, Mar. 18, 1971, as amended by T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 8619, 60 FR 49215, Sept. 22, 1995]

5. The voluntary withholding agreement may be terminated at any time by the worker or the hiring entity [26 C.F.R. §31.3402(p)-1(b)(2)].

[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26C.F.R.31.3402(p)-1]
[Page 258-259]

TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY  (CONTINUED)
 PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents Subpart E
Collection of Income Tax at Source
Sec.  31.3402(p)-1  Voluntary withholding agreements.

(b) Form and duration of agreement.
    (2) An agreement under section 3402 (p) shall be effective for such period as the employer and employee mutually agree upon. However, either the employer or the employee may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other. Unless the employer and employee agree to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the agreement is in effect which is made on or after the first ``status determination date'' (January 1, May 1, July 1, and October 1 of each year) that occurs at least 30 days after the date on which the notice is furnished. If the employee executes a new Form W-4, the request upon which an agreement under section 3402 (p) is based shall be attached to, and constitute a part of, such new Form W-4.
(86 Stat. 944, 26 U.S.C. 6364; 68A Stat. 917, 26 U.S.C. 7805)
[T.D. 7096, 36 FR 5216, Mar. 18, 1971, as amended by T.D. 7577, 43 FR 59359, Dec. 20, 1978; T.D. 8619, 60 FR 49215, Sept. 22, 1995]

6. Payroll deduction agreements for taxes apply to CONSENTING employees of government agencies, federal employees and retirees, military personnel and Department of Defense employees who participate in the VOLUNTARY deduction program, IRM Part 5, Chapter 1, Section 7 (IRM 5.1.7.) http://www.irs.gov/irm/part5/ch01s07.html , see 26 U.S.C. §3402(p)(3)(A), 31 C.F.R. §215.2(n)(1).

TITLE 26 > Subtitle C > CHAPTER 24 > § 3402
§ 3402. Income tax collected at source

(p) Voluntary withholding agreements

(3) Authority for other voluntary withholding

The Secretary is authorized by regulations to provide for withholding— (A) from remuneration for services performed by an employee for the employee’s employer which (without regard to this paragraph) does not constitute wages, and


[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 31C.F.R.215.2]
[Page 61-62]

 TITLE 31--MONEY AND FINANCE: TREASURY
CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
PART 215_WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY
INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES--Table of Contents
 
Subpart A_General Information
Sec.  215.2  Definitions

    (n) State income tax means any form of tax for which, under a State status:
    (1) Collection is provided, either by imposing on employers generally the duty of withholding sums from the compensation of employees and making returns of such sums to the State or by granting to employers generally the authority to withhold sums from the compensation of employees, if any employee voluntarily elects to have such sums withheld; and

7. The IRS "Questionable W-4 Program" and their "Lock-In Letter" apply to those employees of government agencies, federal employees and retirees, active military personnel and Department of Defense employees who CONSENTED to participate with the voluntary withholding agreement, not the private sector. 

7.1. Withholding and reporting on those who do not submit IRS form W-4 can ONLY lawfully be executed on “wages” as legally defined and NOT commonly understood.

7.2. Only those who voluntarily signed and submitted IRS form W-4 and who are not otherwise engaged in a public office within the United States government can earn “wages” as legally defined pursuant to 26 C.F.R. §31.3402(p)-1  and 26 C.F.R. §31.3401(a)-3.

8. Withholding and reporting only applies to earnings connected to a “trade or business”, which is defined in 26 U.S.C. §7701(a)(26) as “the functions of a public office” in the United States government.  See:

The “Trade or Business” Scam, Form #05.001

http://sedm.org/Forms/FormIndex.htm

9. All IRS information returns, including IRS Forms W-2, 1042, 1098, 1099, and K-1 can ONLY lawfully be used to report earnings connected with a “public office” in the United States government pursuant to 26 U.S.C. §6041.  They may NOT be used to report PRIVATE earnings.  If they are completed against PRIVATE persons who are NOT engaged in a public office or the “trade or business” franchise, the filer of these false reports then assumes the following legal liabilities:

9.1. They are civilly liable for damages under 26 U.S.C. §7434  for all the taxes that are illegally withheld or collected plus attorneys fees.

9.2. They are criminally liable for false or fraudulent reports under 26 U.S.C. §7206 and 7207  for up to ten years in jail.

9.3. They are criminally liable for conversion of private property to a public use in violation of 18 U.S.C. §654.  As “withholding agents” for the U.S. government, they are prohibited from converting private property to a public use without the consent of the subject:

“Men are endowed by their Creator with certain unalienable rights,-'life, liberty, and the pursuit of happiness;' and to 'secure,' not grant or create, these rights, governments are instituted. That property [or income] which a man has honestly acquired he retains full control of, subject to these limitations: First, that he shall not use it to his neighbor's injury, and that does not mean that he must use it for his neighbor's benefit; second, that if he devotes it to a public use, he gives to the public a right to control that use; and third, that whenever the public needs require, the public may take it upon payment of due compensation.

[Budd v. People of State of New York, 143 U.S. 517 (1892)]

9.4. They are guilty of impersonating a “public officer” in violation of 18 U.S.C. §912.  All “taxpayers” within I.R.C. Subtitle A  are “public officers” engaged in a “trade or business”.

9.5. They are guilty of impersonating a statutory “U.S. citizen” in violation of 18 U.S.C. §911.  All “taxpayers” within I.R.C. Subtitle A are statutory “U.S. citizen” temporarily abroad and coming under a tax treaty with a foreign country pursuant to 26 U.S.C. §911.  It is illegal to serve in a “public office” in the U.S. government as anything other than a statutory “U.S. citizen”.

4. Lack of Citizenship

§74. Aliens can not hold Office. - - It is a general principle that an alien can not hold a public office.  In all independent popular governments, as is said by Chief Justice Dixon of Wisconsin, “it is an acknowledged principle, which lies at the very foundation, and the enforcement of which needs neither the aid of statutory nor constitutional enactments or restrictions, that the government is instituted by the citizens for their liberty and protection, and that it is to be administered, and its powers and functions exercised only by them and through their agency.”

In accordance with this principle it is held that an alien can not hold the office of sheriff.[2]

[A Treatise on the Law of Public Offices and Officers, Floyd Russell Mechem, 1890, p. 27, §74;
SOURCE:
http://books.google.com/books?id=g-I9AAAAIAAJ&printsec=titlepage]

10  Those who are nonresident aliens, which includes most Americans born in and domiciled within the states of the Union, cannot have a tax liability if they have no earnings from the District of Columbia or the United States government under 26 U.S.C. §871.

11. Withholding and reporting on statutory “U.S. citizens” or “residents” (aliens) is only permitted when they are abroad pursuant to 26 U.S.C. §911.  There is not statute or regulation that makes the liable to pay income taxes when they are situated in any one of the 50 states or federal territory.  This is confirmed by the following:

11.1. 26 C.F.R. §1.1-1(a)(2)(ii)  defines “married individual” and “unmarried individuals” as aliens with earnings connected with a “trade or business”.

11.2. 26 C.F.R. §1.1441-1(c )  defines the term “individual” appearing on IRS Form 1040 as “U.S. Individual Income Tax Return” as being an “alien” or a “nonresident alien”.  “Citizens” are nowhere included.

11.3. A statutory “U.S. citizen” only becomes a “taxpayer” when he is temporarily abroad under 26 U.S.C. §911  and therefore comes under a tax treaty with a foreign country as an “alien” in relation to the foreign country.  He is an alien in relation to the foreign country in that condition, which is how he becomes a “taxpayer”.  Even then, he must have earnings from a public office in the U.S. government called a “trade or business” to have any taxable income.  EVERYTHING that goes on IRS Form 1040 is “trade or business” income because everything on the form is subject to “trade or business” deductions pursuant to 26 U.S.C. §162.  This is also confirmed by 26 U.S.C. §871(b )(1) , which says that all the taxes in Section 1 are “trade or business” taxes.

12. Employment withholding taxes under Subtitle C of the Internal Revenue Code  are classified as “gifts” to the U.S. Government, and therefore are technically not “taxes”.  They don’t become “taxes” until the information return is attached to a tax return and the tax return is signed under penalty of perjury.  This is the origin, in fact, of the requirement to attach all information returns to your tax return when you file it:  To convert a “gift” into a “tax”.  The IRS has no statutory authority to make this conversion, which is why they need your help.  See Great IRS Hoax, Section 5.6.8 for the proof:

http://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htm.

13. A "nonresident alien individual" not engaged in a “trade or business” as defined in  26 C.F.R. §1.871-1(b)(1)(i) who does not work for the U.S. government and receives no payments from the U.S. government under 26 U.S.C. §871  can have no tax liability and need not withhold.  This is confirmed by:

13.1. 26 C.F.R. §1.872-2(f)

13.2. 26 C.F.R. §31.3401(a)(6)-1(b)

13.3. 26 U.S.C. §861(a)(3)(C)(i)

13.4. 26 U.S.C. §3401(a)(6)

13.5. 26 U.S.C. §1402(b)

13.6. 26 U.S.C. §7701(a)(31)

14. Backup withholding under 26 U.S.C. §3406  is only done on “resident aliens” as defined in 26 U.S.C. §7701(b)(1)(A) and not “nonresident aliens” as defined in 26 U.S.C. §7701(b)(1)(B).

15. The term "employee" 31 C.F.R. §215.2(h)(1)(i) does not include retired personnel, pensioners, annuitants, or similar beneficiaries of the Federal Government, who are NOT performing active civilian service or persons receiving remuneration for services on a contract-fee basis. They are not subject to withholding and have no duty to file any form W-4 or W-9, unless they desire to VOLUNTARILY enter into agreements.

[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 31C.F.R.215.2]
[Page 61-62]

 TITLE 31--MONEY AND FINANCE: TREASURY
CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
PART 215_WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY
INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES--Table of Contents
 
Subpart A_General Information
Sec.  215.2  Definitions

    (h)(1) Employees for the purpose of State income tax withholding, means all employees of an agency, other than members of the armed forces. For city and county income or employment tax withholding, it means:
    (i) Employees of an agency;

16. In most states, the withholding and deducting from pay for any federal taxes; fees and other charges (levy, lien, penalties or interest); or benefits and privileges (social security, Medicare, disability, etc.) must be knowingly and VOLUNTARILY agreed to in writing by BOTH parties (worker and company). It's state jurisdiction, not federal.

17. No law requires you to disclose a social security number except in the case of government officers and instrumentalities.  EEOC v. Information Systems Consulting CA3-92-0169-T IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION.  26 C.F.R. §301.6109-1(b)(1)  requires the use of identifying numbers for "U.S. persons", but all "U.S. persons" to which this regulation refers can only be offices and employees within the government.  There is no similar regulation under 26 C.F.R. Part 1 published in the Federal Register and therefore this requirement can only pertain to groups specifically exempted from the requirement for implementing regulations pursuant to 5 U.S.C. §553(a)  and 44 U.S.C. §1501(a)(1), all of whom are instrumentalities of the government.

26 C.F.R. § 301.6109-1(b) (OFFSITE LINK)

(b) Requirement to furnish one's own number--

(1) U.S. persons.

Every U.S. person who makes under this title a return, statement, or other document must furnish its own taxpayer identifying number as required by the forms and the accompanying instructions.

18. Accordingly, the federal government can only act on the States; and only in the strictly limited, exclusive jurisdiction of Article 1:8:17. There are no federal income taxes imposed upon an American working and living within the 50 states party to the more perfect Union, see 26 C.F.R. §301.6361-4.

[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26C.F.R.301.6361-4]
[Page 329]

TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
          (CONTINUED)
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
Seizure of Property for Collection of Taxes
Sec.  301.6361-4  Definitions.

    For purposes of the regulations in this part under subchapter E of chapter 64 of the Internal Revenue Code of 1954, relating to collection and administration of State individual income taxes--
    (a) State agreement. The term ``State agreement'' means an agreement between a State and the Federal Government which was entered into pursuant to section 6363 and the regulations thereunder, and which provides for the Federal collection and administration of the qualified tax or taxes of that State.
    (b) Qualified tax. The term ``qualified tax'' means a tax which is a ``qualified State individual income tax'', as defined in section 6362 (including subsection (f)(1) thereof, which requires that a State agreement be in effect) and the regulations thereunder.
    (c) Chapters and subtitles. References in regulations in this part under subchapter E to chapters and subtitles are to chapters and subtitles of the Internal Revenue Code of 1954, unless otherwise indicated.
    (d) Subchapter E. The term ``subchapter E'' means subchapter E of chapter 64 of the Internal Revenue Code of 1954, relating to collection and administration of State individual income taxes, as amended from time to time.

[T.D. 7577, 43 FR 59365, Dec. 20, 1978]

19. According to the United States Government Accounting Office, see (USGAO) report dated 09/15/03, it states in part,

"Under current law, the IRS does not have statutory authority to impose a penalty to enforce employer compliance with the reporting requirement. The reporting requirement was promulgated in Treasury regulations."
[PDF Reliability of Information on Taxpayers Claiming Many Withholding Allowances or Exemption from Federal Income Tax Withholding, GAO-03-913R]

20. The IRS clearly violates the law when it instructs the private sector entity to disregard the worker's W-4 (or its equivalent).

"The Company is not authorized to alter the form [W-4 or its equivalent] or to dishonor the worker's claim. The certificate goes into effect automatically"
[U.S. District Court Judge Huyett, PDF United States v. Malinowski, 347 F. Supp. 352 in 1992]

21. What the federal courts say about withholding:

Unless the withholder has reason to know that the party filing form 1001 is no longer eligible for exemption, the withholding party “is not responsible for misstatements made on Form 1001 by an owner of income,” and hence would not be liable for tax which should have been withheld.

Defendants manifest curiosity as to whether plaintiff would pay tax in Sweden on the benefits received under the plan. But that is none of their concern.

[PDF
Holmstrom v. PPG Industries, 512 F.Supp 552, 554 DC WD Pa. 1981]

Also see: PDF Murray v. City of Charleston, 96 U.S. 432 (1877).

22. The private sector entity is not a duly authorized or delegated 'tax collector" under IRC §6301, and no implementing regulation exists under 26 C.F.R..

23. The private sector entity is not a duly authorized or delegated "assessment officer" under IRC §6201, and no implementing regulation exists under 26 C.F.R..

24. The private sector entity is not a duly authorized Withholding Agent (defined in IRC 7701(a)16, 26C.F.R. 301.7701-16) to withhold from one's pay or remuneration (IRC 1441, 1442, 1443, and specifically in 26 C.F.R. 1.1441-7).

25. The private sector entity lacks requisite PDF Form 2678 filed with the IRS, or a Form 8655 Reporting Agent Authorizing Certificate from the Treasury Financial Management Service, specific to each worker.

26. No state-federal agreements for administration of qualified state income taxes are authorized by Part 215 of 31 C.F.R. specific to each private sector worker. The authority applies exclusively to federal government agencies and personnel; it does not extend to general population in States of the Union.

27. No Standard Agreement with the Secretary of the Treasury and Fiscal Assistant Secretary (or his delegates) pursuant to 31 C.F.R. Subpart B-Standard Agreement 215.6 specific to each private sector worker exists.

28. No Section 218 Voluntary Agreement exists for coverage of social security specific to each private sector worker, pursuant to 42 U.S.C. §418.

29. Consent for federal or state withholding and deductions from pay must be explicit, voluntary and in writing.

 "Where rights secured by the Constitution are involved, there can be no rule making or legislation which would abrogate them."
[Miranda v. Arizona, 384 U.S. 436, 491]

30. Employees of government agencies; federal employees, agents, representatives must act ONLY within the bounds of lawful authority pursuant to the Supreme Court case of Federal Crop Insurance vs. Merrill, 33 U.S. 380 at 384 (1947) that states:

"Anyone entering into an arrangement with the government takes the risk of having accurately ascertained that he who purports to act for the government stays within the bounds of his authority."
[Federal Crop Insurance vs. Merrill, 33 U.S. 380 at 384 (1947)]

31. IRC section 7608 states whom the Secretary has authorized to see one's books and records. According to I.R.C. §7608(a), Revenue Officers are NOT authorized to see one's books and records.

32. According to I.R.C. §7608(b) Revenue Officers are NOT authorized to enforce under subtitle E (liquor, tobacco and firearms).

TITLE 26 > Subtitle F > CHAPTER 78 > Subchapter A > § 7608

§ 7608. Authority of internal revenue enforcement officers

(b) Enforcement of laws relating to internal revenue other than subtitle E
(1) Any criminal investigator of the Intelligence Division of the Internal Revenue Service whom the Secretary charges with the duty of enforcing any of the criminal provisions of the internal revenue laws, any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary is responsible, or any other law for which the Secretary has delegated investigatory authority to the Internal Revenue Service, is, in the performance of his duties, authorized to perform the functions described in paragraph (2). (2) The functions authorized under this subsection to be performed by an officer referred to in paragraph (1) are— (A) to execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; (B) to make arrests without warrant for any offense against the United States relating to the internal revenue laws committed in his presence, or for any felony cognizable under such laws if he has reasonable grounds to believe that the person to be arrested has committed or is committing any such felony; and (C) to make seizures of property subject to forfeiture under the internal revenue laws.

33. Every section of the private law, IRC and 26 USC- Internal Revenue Code had its origin in the legislature as a statute. Then to put the statue into law, an agency had to write a regulation which puts it into force and effect. Bureau of Alcohol, Tobacco, Firearms and Explosives (BATF) is the only agency that wrote the regulation; the Internal Revenue is not a federal agency. BATF is the only agency that can contract with the IRS to apply and enforce BATF regulations, see 26 C.F.R. §301.7513-1(b)(1) and (b)(2).

[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 26C.F.R.301.7513-1]
[Page 575-576]

TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
Judicial Proceedings
Sec.  301.7513-1  Reproduction of returns and other documents.

(b) Safeguards--(1) By private contractor.

Any person entering into a contract with the Internal Revenue Service for the performance of any of the services described in paragraph (a) of this section shall agree to comply, and to assume responsibility for compliance by his employees, with the following requirements:
    (i) The films or photoimpressions, and reproductions made therefrom, shall be used only for the purpose of carrying out the provisions of the contract, and information contained in such material shall be treated as confidential and shall not be divulged or made known in any manner to any person except as may be necessary in the performance of the
contract;
    (ii) All the services shall be performed under the supervision of the person with whom the contract is made or his responsible employees;
    (iii) All material received for processing and all processed and reproduced material shall be kept in a locked and fireproof compartment in a secure place when not being worked upon;
    (iv) All spoilage of reproductions made from the film or photoimpressions supplied to the contractor shall be destroyed, and a statement under the penalties of perjury shall be submitted to the Internal Revenue Service that such destruction has been accomplished; and
    (v) All film, photoimpressions, and reproductions made therefrom, shall be transmitted to the Internal Revenue Service by personal delivery, first-class mail, parcel post, or express.
    (2) By Federal agency. Any Federal agency entering into a contract with the Internal Revenue Service for the performance of any services described in paragraph (a) of this section, shall treat as confidential all material processed or reproduced pursuant to such contract.

34. Employees of government agencies; federal employees, agents, representatives know or should know that when they violate the 14th Amendment Section 3, they shall have engaged in insurrection or rebellion, for which they may loose their pay and retirement.

35. Employees of government agencies; federal employees, agents, representatives know or should know that under IRC §7433, they can be sued civilly for up to $1,000,000 for their unauthorized collection actions.

36. Employees of government agencies; federal employees, agents, representatives know or should know that under IRC §7214(a)(2), they can be sued criminally up to $10,000 or imprisoned not more than 5 years, or both for their unlawful acts of demanding other or greater sums than are authorized by law.

We are unable to refer you to any knowledgeable licensed tax professional who cares to be attacked by a rogue agency, that is not a duly authorized agency of the United States Government, see DIVERSIFIED METAL PRODUCTS, INC. v. T-BOW COMPANY TRUST, INTERNAL REVENUE SERVICE, AND STEVE MORGAN Civil Case 93-405-E-EJL, USDC Idaho. However, the IRS typically lacks lawful capacity, authority, and jurisdiction against private sector workers and businesses, under which a claim against the IRS employee under Title 18 Section 1918 may be an option. Additionally, a Writ of Quo warranto may be exercised against the IRS employee under 63 Am. Jur. 2d 441.