Provided courtesy of Eddie Kahn of American Rights Litigators
Here is some exciting new information received by Eddie from an ex IRS Collection Agent regarding Pocket Commissions (Personal Identification and Authority limitations).
Eddie was told by the Agent that no Examination Agent or Collection Agent has an enforcement pocket commission which is mandatory if they are to summons records, lien, levy or seize property.
This information has already been used in an order to show cause judicial hearing. The Judge and the US Attorney did not know what to do with the challenge. The Judge has taken the case under advisement (in other words he is asking for help from someone higher up).
According to the Agent, this is a very powerful revelation that could have a dramatic effect on Collection and Examination Agents.
Please go to the IRS Internal Revenue Manual Section 1.16.6 Entitled "Pocket Commissions" to verify the statements made above.
Please view additional documents Eddie received from the ex IRS Agent regarding this matter.
Click Here to see The Department of the Treasury organizational chart which verifies the pocket commission information that the IRS Examination and Collection Agents have no enforcement authority. If they did have such authority they would be under the Under Secretary for Enforcement.
If you want to know what an IRS Enforcement Officer is empowered to do by statute, look in 26 U.S.C. §7608(b). However, this statute has no implementing regulations under Subtitles A through C of the Internal Revenue Code, so that even if an enforcement officer did pursue you with a summons, he has no regulations that authorize him to do anything in that code section, so he can't do any of the things listed in that section. The statute is null and void without an implementing regulation. For instance, if there were an implementing regulation for Subtitle A income taxes, the regulation number would have to be 26 CFR §1.7608, but there is none.
If you want an example of a good letter to send to an IRS agent who is trying to summons you, then we recommend this letter.
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|Last revision: August 14, 2009 08:07 AM|
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