Episode description
This document argues that the IRS’s authority to conduct widespread tax investigations is legally questionable. The author contends that while the President delegated the power to establish internal revenue districts to the Secretary of the Treasury, the Secretary only defined these districts as limited to customs areas, based on analysis of relevant legal documents, including Executive Order 10289 and the Code of Federal Regulations. This significantly restricts the IRS’s reach beyond customs-related tax matters. The author points out that the executive orders and Treasury orders defining these districts appear to have been rescinded, raising further questions about the IRS’s current authority. The overall purpose is to challenge the IRS’s claimed broad jurisdiction in conducting tax investigations.
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