Revenue Act of 1939
Chapter 43: Internal Revenue Agents
Section 4000 Appointment
The Commissioner may, whenever
in his judgment the necessities of the service so require, employ
competent agents, who shall be known and designated
as internal revenue agents, and, except as provided for in this
title, no general or special agent or inspector of the Treasury
Department in connection with internal revenue, by whatever
designation he may be known, shall be appointed, commissioned,
TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
PART I--THE AGENCIES GENERALLY
Sec. 105. Executive agency
For the purpose of this title, ``Executive agency'' means an
Executive department, a Government corporation, and an independent
Pub. L. 89-554, Sept. 6, 1966, 80 Stat. 379.)
Historical and Revision Notes
The section is supplied to avoid the necessity for defining ``Executive agency'' each time it is used in this title.
TITLE 5 >
PART I >
CHAPTER 1 > § 101
§ 101. Executive departments
The Executive departments are:
The Department of State.
The Department of the Treasury.
The Department of Defense.
The Department of Justice.
The Department of the Interior.
The Department of Agriculture.
The Department of Commerce.
The Department of Labor.
The Department of Housing and Urban
The Department of Transportation.
The Department of Education.
The Department of
TITLE 5 > PART I > CHAPTER 1 > § 104
§ 104. Independent establishment
For the purpose of this title, “independent establishment” means—
(1) an establishment in the executive branch (other than the
United States Postal Service or the Postal Rate Commission) which
is not an Executive department, military department, Government
corporation, or part thereof, or part of an independent establishment;
(2) the Government Accountability Office.
TITLE 5 > PART I > CHAPTER 1 > § 103
§ 103. Government corporation
For the purpose of this title—
(1) “Government corporation”
means a corporation owned or controlled by the Government of the
United States; and
(2) “Government controlled corporation” does
not include a corporation owned by the Government of the United
U.S. Attorney Warren Derbridge's definition of the IRS
Hancock v. Egger, 848 F.2d 87 (6th Cir. 1988)
Section 2000e-16(c) of Title 42 mandates who may be a proper
defendant in civil actions brought by federal employees to enforce
rights under Title VII of the Civil Rights Act of 1964, as amended,
the Equal Employment Opportunity Act of 1972. That section provides
that "the head of the department, agency, or unit, as appropriate,
shall be the defendant." (emphasis added). For the Commissioner
of the Internal Revenue Service to be a proper defendant, therefore,
we would have to conclude that the Internal Revenue Service is either
a "department," "agency," or "unit." Resolution of this issue is
purely a question of statutory interpretation.
The terms "department," "agency," and "unit," found in § 2000e-16(c),
are defined in subsection (a) of § 2000e-16. Congress clearly intended
these definitions found in subsection (a) to be incorporated into
the mandatory requirements of subsection (c). Accordingly, "department"
is defined in subsection (a) as "military departments as defined
in § 102 of Title V." Certainly, the Internal Revenue Service does
not fit within the definition of a military department. In subsection
(a), "unit" is defined as "those units of the Government of the
District of Columbia having positions in the competitive service,
and . . . those units of the legislative and judicial branches of
the Federal Government having positions in the competitive service."
It is without question that the Internal Revenue Service does not
fit this definition and, therefore, cannot be characterized as a
Plaintiff's only remaining recourse is to argue that the Internal
Revenue Service is an "agency" within the meaning of§ 2000e-16(c).
This term is defined, however, in subsection (a) as "executive agencies
as defined in § 105 of Title V." "Executive agencies" are defined
in 5 U.S.C. § 105 (1970) as "an Executive Department, a Government
corporation, [or] an independent establishment." Only if the Internal
Revenue Service qualifies as an "executive department," a "government
corporation" or an "independent establishment" can it be defined
as an "agency" within the meaning of subsection (a) of § 2000e-16.
Section 101 of 5 U.S.C. (1970) defines "Executive department" by
listing the eleven cabinet-level departments. While the Department
of the Treasury is listed, the Internal Revenue Service is not.
Thus, the Internal Revenue Service is not an "executive department."
Section 104 of 5 U.S.C. (1970) defines "independent establishment"
as "an establishment in the executive branch . . . which is not
an Executive Department, Military Department, Government Corporation,
or part thereof . . . ." Because the Internal Revenue Service is
clearly a part of an executive department, the Department of Treasury,
the Internal Revenue Service does not meet the definition of an
"independent establishment." Finally, it is not and cannot be alleged
that the Internal Revenue Service is a government corporation within
the meaning of 5 U.S.C. § 105. Thus, the Internal Revenue Service
is not an "agency" for the purpose of § 2000e-16.
On the basis of our analysis of the statutory language, which
analysis parallels that of Stephenson v. Simon, 427 F. Supp. 467
(D. D.C. 1976), we conclude that plaintiff incorrectly named the
Commissioner of the Internal Revenue Service as a defendant in this
employment action. The only proper defendants in such actions are
the heads of a "department, agency, or a unit" within the meaning
of § 2000e-16. The proper defendant was not named in this action.
Adherence to the statute's requirements is mandatory, and we are
neither authorized nor inclined to ignore its mandate.
[Hancock v. Egger, 848 F.2d 87 (6th Cir. 1988)]
“It seems to me that
there is some real practical psychological value to be
derived from the substitution of the word ‘Service’ for
‘Bureau’. The name ‘Bureau of Internal Revenue’
is not a name created by statute, but has been
adopted by usage… The Act of July 1, 1862 [12 Stat 432] which is generally
understood to be the foundation of the present Internal
Internal Revenue Service:
The current name of
the “Bureau of Internal Revenue” (BIR) of Puerto Rico. The “Federal
Alcohol Administration” created on 8-29-1935, 49 Stat. 977; 27 USC
§ 201, was abolished and absorbed in
the BIR on 4-2-1940 by Reorganization
Plan No. III of 1940, 5 F.R. (Federal Register) 2107, 54 Stat. 1232,
set out in the Appendix to Title 5, Government Organization and Employees.
Department of the Treasury Order (TDO) 221 of July 1, 1972, established
the BATF and transferred to it the alcohol and functions of the Internal
Revenue Service. Public law 97-258 §5(b), Sept 13, 1982, 96 Stat.
1068, 1085 repealed §2 of the 1940 Reorganization Plan No III
and the first section of which enacted Title 31, Money and Finance.
Reference: US Statues at Large and 27 USC §201