Subject: FW: Sec. 7608, IRS has no enforcement legality

-----Original Message-----
From: LaVerne Sandridge [mailto:veritas2004@gmail.com]
Sent: Friday, January 26, 2007 12:41 AM
To: Jason Belew
Subject: Sec. 7608, IRS HAS NO ENFORCEMENT LEGALITY

See http://www.uhuh.com/laws/irs7608.htm  for full text:

"In summary, §7608 requires delegations from the Secretary to enforcement agents. In reference to §7608(a), it has been shown above that this "ATF" authority has flowed through the ATF unit within I.R.S ., ultimately to be passed onto the BATF. But, in the search for authority under §7608(b), a review of all published TDOs and CDOs reveals that there appears to have been no such delegation . Thus, if a Special Agent is conducting any investigation pursuant to the authority of §7608, that investigation encompasses violations only of the alcohol, tobacco and firearms tax laws, and there is no apparent authority to conduct any federal income tax investigation which is possessed by a Special Agent.

Special Note: This memo deals solely with items such as regulations and delegation orders mentioned above which have actually been published via the mandates of the APA. Undoubtedly, there are delegation orders which exist that have not been published, and those would be prevented from being published because of the operation of 1 CFR §5.4. "