I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
It speaks for itself so far, However I must give you this caveat (A warning or caution; qualification or explanation): "If the law don't say so, it ain't so." Don't make the mistake of reading into the law, that which is NOT in the law. "The authority has been delegated to revenue officers, among others..." which makes sense, since this is a "revenue officer" training lesson. Shall we look at Figure 23-2 on the next page?