This page is devoted to topics that affect Administrative Procedure in the process of recovering tax refunds from the IRS:
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Administrative Procedure Act -The text of the actual law.
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Federal Register Act- mandates that all enforcement actions require implementing regulations
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Parallel Table of Authorities (OFFSITE LINK) -shows where enforcement regulations are found for specific statutes
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IRS
Deposition Handout, Form 03.008 (OFFSITE LINK)-shows how to
challenge unlawful challenges of administrative authority by the IRS.
By SEDM -
The Need for Regulations -Here you will find a short brief regarding the need for regulations for some tax statutes. Not every law, even a tax law, requires a regulation, contrary to popular myth. However for the statute discussed here, a regulation is essential.
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Administrative Due Process Requirements- Dan Meador
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Administrative Procedure Act Background -This file is a short brief which explains the operation of the federal Administrative Procedure Act.
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Treasury Department Orders-Here you will find a list of all the Treasury Department Orders promulgated since 1950.
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IRS Commissioner's Delegation Orders-Here is a list of the various delegations orders issued by the "Comish" of Internal Revenue.
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FOIA Requests -Those interested in getting information from federal agencies often use the Freedom of Information Act, which is explained via this link.
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Delegation of Authority Brief-This brief, taken from a larger one, addresses the requirement that public officers and employees must have delegated authority to act.
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Cases Regarding Delegated Authority -This file contains a list of cases regarding the need of public officers and employees to have delegated authority.
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14th Amendment, USCA Annotations,
2002 Edition-(625 KBytes) discuses administrative due process from
perspective of 14th Amendment