Key Authorities Documentary Package Table
Introduction & Purpose
The purpose of the Key Authorities
Documentary Package is to assemble important current and historical legal
authorities and related documents of historical significance in a single,
assessable format that will enable researchers and others who have need
for such documentation to access materials without having to duplicate
the efforts of others. The first section of the package is comprised of
relational and simplification charts devised to demonstrate authority and/or
legitimacy of any given governmental agency or enterprise, including courts,
and to outline proper application of law, administrative and judicial process,
etc. Construction of the package is an will be continuing.
The four main document categories are
code sections, regulations, session laws, and court decisions. These are
segregated in Federal and State sections, i.e., United States Code, Code
of Federal Regulations, Statutes at Large, and court decisions on the Federal
side, and corresponding categories for the several State. United States
Code and Code of Federal Regulations cites are arranged numerically, the
Statutes at Large are arranged chronologically, and court decisions are
arranged alphabetically without regard for what court issued the decision.
In this table of contents, the "§"
sign indicates "section" when reference is to the Constitution, U.S.C.
sections, and enactments published in the Statutes at Large, and "part"
when reference is to the CFR. Use of "§§" means two or more sections
or parts, and will be set out as follows: "§§ 1-9" or "§§
1 et seq." When the latter is used, "et seq." means sections or parts "in
sequence" to the next major break, whether chapter, subtitle, title, or
whatever the proper division is. The "¶" sign means "paragraph." Case
cites will employ standard abbreviations for publication title, volume,
page, etc. "U.S.C." is the abbreviation used for "United States Code";
"CFR" is the abbreviation used for "Code of Federal Regulations"; "F.R."
is the abbreviation used for "Federal Register".
The various documentary cites are followed
by a descriptive phrase that identifies the subject it addresses, and a
brief account of how the cited documentary authority relates to other authorities
on the same subject generally.
I. Relational & Simplification
II. United States Code, current
edition (1994 & later)
First-level Federal Courts (statutory
definitions & authorities)
Three Distinct Court Systems [Federal]
(simple isolation chart)
United States vs. United States of America
Federal Compact and Conquest (basics of
Cooperative Federalism takeover)
III. Federal Rules of Procedure
Preface, 1994 edition, United States Code.
(Vol. 1, Page vii). Stipulates that titles enacted as positive law constitute
legal evidence of laws of the United States; titles not enacted as positive
law are prima facie evidence; discloses which titles have been enacted
as positive law.
Preface, 1926 ed. U.S.C., currently published
in forward material of Title 48. States that U.S.C. is "official restatement"
of laws of the United States, and that they are "prima facie the law".
First edition of the Code was based on the Revised Statutes of 1878, and
Statutes at Large through 1925.
Forward to 1926 ed., currently published
in forward to Title 48. Discusses how U.S.C. was constructed.
3 U.S.C. § 301, mandate for Presidential
delegation of authority via Executive Order.
4 U.S.C. § 71, establishes the borders
of the District of Columbia as the seat of government. See early legislation
in the Revised Statutes of 1878, included in this resource package.
4 U.S.C. § 72, prohibits any department
attached to the seat of government from operating outside borders of the
District of Columbia without specific statutory authority. This preserves
Congress' exclusive legislative power at Article I § 8, clause 18
of the Constitution. See early legislation from R. S. of 1878, included
in this resource package. This section and § 71 are fundamental to
prosecution of those who operate "under color of authority of the United
States," and opens the door to State as well as Federal prosecution. See
implications in the second paragraph of 18 U.S.C. § 3231, which preserves
jurisdiction of courts of the several States for criminal prosecution.
5 U.S.C. § 301, regulations pertaining
to operation of governmental agencies and departments do not have to be
published in the Federal Register. See corresponding exception in the Federal
Register Act at 44 U.S.C. § 1505(a).
5 U.S.C. § 552, Freedom of Information
Act. Each department or agency has its own regulations. Application to
entire administrative branch.
5 U.S.C. § 552a, Privacy Act.
5 U.S.C. § 5512, withholding pay;
individuals in arrears (government officers & employees). Mandate for
General Accounting Office to notify the Attorney General to initiate suit
for delinquent debt to the United States, including Subtitle A & C
taxes. Notes following cite creation of GAO as general agent of the Treasury,
Act of June 10, 1921, ch. 18, title III, 42 Stat. 23; office of Solicitor
of the Treasury was moved to the Department of Justice via § 16 of
Act of March 3, 1933, ch. 212, 47 Stat. 1517; § 5 of E.O. 6166, June
10, 1933; § 1 of 1950 Reorg. Plan No. 2, 64 Stat. 1261. Current 31
U.S.C. § 3702 preserves GAO capacity as general agent for obligations
of and to the United States; see also, requirement of authorization by
the Secretary & Attorney General at 26 U.S.C. § 7401.
5 U.S.C. § 5513, withholding pay;
credit disallowed or charge raised for payment.
5 U.S.C. § 5514, installment deduction
for indebtedness to the United States. See corresponding provisions in
titles 26 & 31.
18 U.S.C. § 6, United States defined
(applicable only to territory subject to sovereignty of the United States
via the territorial clause at Art. IV § 3 ¦ 2 of the Constitution).
18 U.S.C. § 6. Definitions of "department"
and "agency" of the United States. The "Federal United States of America"
is defined as an agency of the United States -- see notes following 18
U.S.C. § 1001.
18 U.S.C. § 23, defines the three
remaining territorial courts, a/k/a United States District Courts (Balzac
v. Porto Rico (1922)) as being the District Courts of Guam, the Northern
Mariana Islands, and the Virgin Islands. See listings also at 28 U.S.C.
§ 610, 753 § 1869(f), and Rule 54(a), F.R.Crim.P.
18 U.S.C. § 1001, fraud against the
United States. Edited from 18 U.S.C. § 80, 1940 ed., eliminating phrasing
with "United States of America" as principal as Federal United States of
America is defined as "agency" of the United States at current 18 U.S.C.
18 U.S.C. 3231, "venue" (territorial jurisdiction)
of "district courts of the United States" for criminal prosecution. Jurisdiction
of courts of the several States party to the Constitution is preserved
in the second paragraph.
18 U.S.C. §§ 3531- 3559, Chapter
239, Sentences. This section is important as it tacitly verifies that all
Federal criminal law is now territorial, and does not apply to the several
States party to the Constitution. Of particular note, use of the term "Act
of Congress" in § 3551 is exclusively territorial (municipal law in
the "geographical United States"), as application of the term "Act of Congress"
in Rule 54(c), F.R.Crim.P., is territorially restrictive. Presentence reports,
§ 3552, must comply with Rule 32(c), F.R.Crim.P., such rules being
applicable only in territorial courts (see Rule 54(c), F.R.Crim.P. &
28 U.S.C. § 2072); § 3554, pertaining to order of criminal forfeiture
under Comprehensive Drug Abuse Prevention and Control Act of 1970, is strictly
applicable to territory and insular possessions of the United States.
18 U.S.C. § 3561, sentence of probation.
These are clearly "municipal law" (locally applicable) offenses, "for which
the defendant may be prosecuted in a court of the United States..." See
definition of "court of the United States" at 28 U.S.C. § 610, the
three territorial courts listed at 18 U.S.C. § 23 being the only legitimate
United States District Courts remaining.
26 U.S.C. §§ 1441-1446, withholding
of tax on nonresident aliens and foreign corporations. These sections include
provisions for withholding which would be applicable to most citizens and
residents subject to Subtitle A taxation. The connection is made by OMB
numbers listed in 26 CFR § 601.
26 U.S.C. § 3121, relates to employment
tax (Social Security), with definitions of "State", "United States", "citizen",
and "American employer" all clearly demonstrating that the family of Social
Security taxes in Subtitle C are applicable only in territory and insular
possessions of the United States. Also, see related definitions in 26 CFR
§ 3121 for clearer distinctions.
26 U.S.C. § 3401 -- definitions of
"employee" and "employer" at § 3401(c) & (d) to confirm that the
"normal tax", a/k/a "income tax", prescribed in Subtitle A of the Internal
Revenue Code is applicable only to officers and employees of the United
States, and territories and insular possessions of the United States.
26 U.S.C. § 3402, income tax collected
26 U.S.C. § 3403, liability for tax.
The "employer" is liable for payment of tax required to be deducted and
26 U.S.C. § 3404, requires withholding
agent to pay tax withheld. Regulations at 26 CFR §§ 1.6001-1
& 31.6001 stipulate that an "employee" is not required to keep books
and records except for those required to make a special refund claim.
26 U.S.C. § 6001, notice or regulations
requiring records, statements, and special returns. This key section hinges
on "Every person liable for any tax imposed by this title..," being required
to keep books and records, and file returns. There are no implementing
regulations relating to Subtitle A & C taxes, so a director of an internal
revenue district (established in accordance with requirements of 26 U.S.C.
§ 7621 & E.O. #10289) must serve a properly effected notice (Form
23C) on anyone required to keep books and records and file returns. See
regulations particularly at 26 CFR §§ 1.6001 & 31.6001.
26 U.S.C. § 6011, general requirement
of return, statement, or list. Here, "any person made liable for any tax
imposed by this title..," (liability under § 6001) will file returns
as prescribed by regulations, supplying required information. This section
applies to Americans who have foreign-earned income, who would file a return
on Form 2555. The Federal employer will file a Form 843 return; the W-2
is the "employee's" copy. If an employee seeks a refund, he is to first
file a request with the "employer", then if the employer refuses to pay
the refund, can directly file a Form 843 along with his original claim
and the employer's refusal.
26 U.S.C. § 6012, persons required
to make returns of income. Subsection (a) applies to subtitle A income
taxes, and depends on liability established under §§ 6001 &
26 U.S.C. §§ 7301-7304, property
subject to forfeiture. § 7301 relates to alcoholic beverage production;
§ 7302 relates to property used in violation of internal revenue laws;
§ 7304 relates to other property subject to forfeiture, specifically
counterfeit stamps and the like; and § 7304 is the penalty for fraudulently
claiming drawback. The property used in violation of internal revenue law
(§ 7302) is the key to virtually all IRS forfeiture actions as there
is a hidden presumption that there has been a crime under customs laws
relating to drugs. The presumption of a § 7302 offense works in conjunction
with § 7327 as an exit from the Internal Revenue Code.
26 U.S.C. § 7321, authority of the
Secretary to seize property subject to forfeiture under provisions of the
Internal Revenue Code. The four previous sections list all the property
subject to forfeiture under Internal Revenue Code statutory authority.
The forfeiture, as the next cited section clarifies is strictly an admiralty-maritime
26 U.S.C. § 7323, judicial action
to enforce forfeiture. Subsection (a) prescribes "venue" (territorial jurisdiction)
and the "nature" of the forfeiture action. The forfeiture can be effected
by a "United States District Court" (territorial court), and it is an in
rem action. Compare this section to § 7401, which is jurisdiction
of "district courts of the United States" (Article III courts in the several
States), and the "civil action" (must proceed as an action "at law", i.e.,
in the course of the common law, as required by the Fifth, Sixth, and Seventh
Amendments; see also, Wayman vs. Southard (1825)). Insular possessions,
including Puerto Rico, the Virgin Islands, etc., have always been under
civil law, so the admiralty action, which proceeds "in the course of the
civil law," is legitimate in the three remaining territorial courts (see
18 U.S.C. § 23), and the District Court of the United States for the
District of Puerto Rico (a misnamed territorial court).
26 U.S.C. § 7327, customs laws applicable.
This is the exit from the Internal Revenue Code that works in conjunction
with the presumption of a crime under § 7302. See regulations for
IRS to enforce customs laws and "commercial crimes" at 26 CFR § 403,
which crosses to forfeiture laws in Title 19 of the U.S.C., customs laws.
Even then, all seizures, and subsequent forfeitures (judicial action) require
judicial process when the seizure is valued in excess of $2,500.
26 U.S.C. § 7401, authorization ...
no civil action for the collection or recovery of taxes, or of any fine,
penalty, or forfeiture, shall be commenced unless the Secretary authorizes
or sanctions the proceedings and the Attorney General or his delegate directs
that the action be commenced. Here is where the General Accounting Office
as general agent of the Treasury, and the Attorney General, in his capacity
as Solicitor of the Treasury, come in. Per the Act of June 10, 1921, GAO
was made general agent of the Treasury, and per E.O. #6166, in 1933, the
Attorney General resumed duties of the Solicitor of the Treasury. No civil
suit may commence for recovery without authorization of GAO, and the Attorney
General. A United States Attorney cannot initiate a suit until so authorized.
See 31 U.S.C. § 3702 for GAO general authority, and 5 U.S.C. §
5512 relating to suits against Federal officers and employees subject to
Subtitle A and qualified State taxes.
26 U.S.C. § 7402, jurisdiction of
the "district court of the United States" (Article III court) for all civil
actions "at the instance of the United States..," (United States, not the
"Federal" United States of America). Where Subtitle A & C taxes are
concerned, this section works in conjunction with 5 U.S.C. § 5512
and 28 U.S.C. § 3001 (Chapter 176 in general; see provisions relating
to garnishment in particular at § 3104). The definition of the term
"court" at § 3002(2) is significant as it specified, "... any court
created by the Congress of the United States," thus eliminating private
United States District Courts in the several States. The balance of Chapter
76, "Judicial Proceedings" in Title 26 is also important when studied in
conjunction with 5 U.S.C. § 5512 et seq., and Chapter 176 in Title
28. Authorization prescribed in 26 U.S.C. § 7401 is essential before
the United States may engage litigation, and it is necessary to submit
claims to GAO, in accordance with 31 U.S.C. § 3702 and attending regulations,
before initiating civil suit against the United States.
26 U.S.C. § 7601, canvassing of districts
for taxable persons and objects ... revenue officers authorized to canvass
internal revenue districts, as established under authority of § 7621.
See discussion at that cite. Authority for canvassing cannot exceed that
prescribed by law -- this section works in conjunction with 4 U.S.C. §
71, which establishes borders of the District of Columbia as the seat of
government, and the provision at 4 U.S.C. § 72, which specifies that
departments attached to the seat of government cannot operate beyond borders
of D.C. without specific statutory authority.
26 U.S.C. § 7602, authorizes examination
of books and records within internal revenue districts -- see discussions
following 26 U.S.C. §§ 7601 & 7621.
26 U.S.C. § 7603, service of summons.
The summons must be properly certified and served, and, "When the summons
requires the production of books, papers, records, and other data, it shall
be sufficient if such books, papers, records, or other data are described
with reasonable certainty." Reasonable certainty requires identification
of tax & liability statutes.
26 U.S.C. § 7604, enforcement of
summons. Enforcement may be via, "... the United States district court
for the district in which such person resides or is found..." Use of, "United
States district court" demonstrates that this is territorial and does not
have application under Article I powers. The "district court of the United
States" (Article III court) has jurisdiction in the several States party
to the Constitution.
26 U.S.C. § 7621, President to establish
internal revenue districts. This section works in conjunction with authority
for the President to delegate authority via Executive Order, at 3 U.S.C.
§ 301, and requirements for publication in the Federal Register, at
44 U.S.C. § 1505(a). This section is not listed in the Parallel Table
of Authorities and Rules, published in the Index volume of the CFR, so
there is prima facie evidence that internal revenue districts of the United
States were never established in the several States. However, there is
a note at 26 CFR § 301.7621-1 that says E.O. #10289, as amended, authorized
the Secretary to establish internal revenue districts. E.O. #10289 is listed
in the Parallel Table of Authorities and Rules, with application under
19 CFR § 101, which authorizes the United States Customs Service to
establish customs offices. E.O. #10289 is published following the current
3 U.S.C. § 301. Obviously, no internal revenue districts were established
in the several States party to the Constitution. This is consistent with
the Internal Revenue Service being successor of the Bureau of Internal
Revenue, Puerto Rico, with jurisdiction only in insular possessions of
the United States, per definition of "delegate" of the Secretary at 26
U.S.C. § 7701(a)(12)(B).
26 U.S.C. § 7701, general application
definitions. Of particular note are §§ 7701(a)(4) "domestic",
(5) "foreign", (9) "United States", (10) "State", (11) "Secretary of the
Treasury and Secretary", (12) "delegate", (14) "taxpayer", (26) "trade
or business", and various others, all of which demonstrate that Subtitle
A tax is applicable to Federal employees, and the Code is municipal law
in the "geographical" (territorial) United States subject to sovereignty
of the United States. These definitions appear in administrative regulations,
26 CFR § 301.7701, and clearly do not apply to the several States
party to the Constitution. Of particular note, the Internal Revenue Service
has jurisdiction to administer normal tax, Social Security tax, etc., under
delegation of authority issued by the Secretary in compliance with §
7701(a)(12)(B) in accordance with requirements of § 7805. Also, see
restriction of the terms "includes" and "including" to the class or category
which falls within the scope of definition examples at § 7701( c).
26 U.S.C. § 7804, effect of reorganization
plans, #26 of 1950 & #1 of 1952. § 7804(b) is particularly significant
as this section preserves as rights and remedies; actions must issue against
whoever is responsible for the erroneous, fraudulent, or illegal act; and
"venue" (territorial jurisdiction) is determined by "existing law." Understanding
this section is key to securing civil remedies and judicial redress of
grievance, which includes criminal prosecution.
26 U.S.C. § 7805, requirement for
rules and regulations. Original authority is vested in the Treasury Department
-- the General Accounting Office is general agent of the Treasury, per
act of June 10, 1921 & 31 U.S.C. § 3702. See implications in discussion
following 26 U.S.C. §§ 7401 & 7402 above. Also, see §
7805(e) to find that a temporary regulation will also be issued as a proposed
regulation, and has a 3-year expiration date. Therefore, temporary regulations
published in the CFR older than 3 years old have no lawful effect, if they
ever have lawful effect.
IV. United States Code, 1934 edition
V. United States Code, 1940 edition
Supreme Court Rule 45, specifying that
process within the Federal Rules of Procedure issue by authority of the
President of the United States.
Rule 54, F.R.Crim.P., designates territorial
courts where rules apply; determines that U.S.C. criminal code is "locally
applicable" law in Federal territory ("Act of Congress"). Subsection (a)
of this rule specifies that the rules of criminal procedure apply in United
States District Courts, i.e., territorial courts, then names the existent
territorial courts at the time of the last rule revision. The term "State",
as well as "Act of Congress", both in subsection (c ), is specific to territory
of the United States, exclusive of the several States. See 28 U.S.C. §
2072 for authority of the Supreme Court to promulgate rules for United
States District Courts, which of necessity is exclusive of Article III
district courts of the United States. This same matter was addressed in
Mookini v. United States (1938) when Supreme Court rule-making authority
applied exclusively to District Courts of the United States. Mookini was
successful as at the time, authority for the Supreme Court to promulgate
rules was specific with respect to District Courts of the United States,
and the court determined that the rules did not apply to territorial courts,
i.e., the United States District Court for the District of Hawaii. Congress
reversed fields in 1948 when enacting Titles 18 & 28 as "positive law"
(documentary evidence), then in December 1948, the Supreme Court changed
application of the rules from District Courts of the United States to United
States District Courts.
VI. Code of Federal Regulations
18 U.S.C. § 80, United States as
agent for fraud against corporation in which the United States of America
VII. Federal Register
VIII. Executive Orders & Reorganization
5 CFR § 1320, OMB regulations for
Paperwork Reduction Act
26 CFR § 301.7621-1, specifies that
E. O. #10289 governs establishing revenue districts
19 CFR § 101, general authority for
U.S. Customs Service to establish customs offices (under authority of E.O.
IX. Statutes at Large
X. State Code Sections
XI. State Session Laws
XII. State Executive Orders &
XIII. Miscellaneous Federal Documents
XIV. Federal Court Decisions
XV. State Court Decisions
XVI. Miscellaneous State Documents
XVII. Council of State Government
XVIII. Treaties & Executive
E.O. #6166, issued June 10, 1933, specifying
that the Secretary and the Attorney General must approve all tax-related
civil & criminal prosecution
E.O. #10289, issued 1953, as amended,
authorizing Secretary of the Treasury to establish internal revenue districts
under authority of 26 U.S.C. § 7621