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Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

Delegation of Authority

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Authority is delegated within the IRS by way of "Delegation Orders". The online Internal Revenue Manual (IRM) says this about Delegation Orders:

Internal Revenue Manual
1.11.4.1 (08-01-2003)
Overview of Delegations

1. This Section describes the objectives of Delegations of Authority, published as Delegation Orders, the types of documents which are used to delegate authority and their impact on the Service. It also describes how to prepare, clear, and issue Delegations of Authority (also referred to as "del orders" ).

Internal Revenue Manual
1.11.4.4.2 (08-01-2003)
Functional Statements

2. Commissioner Delegation Orders are prepared when it is necessary to redelegate authorities delegated to the Commissioner from the Secretary of Treasury, tax regulations or other laws and to describe the delegation or authority more specifically than is provided by a functional statement or other general delegation.

Delegations of authority must be written. It is these written delegations of authority that prove whether any IRS officer, agent, or employee is allowed to take any action in regard to a Citizen. The actions allowed any IRS officer, agent, or employee are prescribed, proscribed, and circumscribed by law and by lawful delegations of such authority.

Internal Revenue Manual
1.11.4.5 (08-01-2003)
Commissioner Delegation Order Content

1. Each delegation order must include the elements described below. Delegations of authority made other than by order should incorporate the information described below to the maximum extent feasible.

a. Title: Provide a brief topical title. Reflect the subject matter covered rather than duplicate the specific authority as stated within the order itself. Do not include any parenthetical information.

b. Authority: Provide a clear statement of the authority being delegated. Any difficulty in doing so might indicate that there are several authorities in issue, which should be broken down within the Delegation Order, or provided as separate Delegation Orders. This provision setting forth the authority being delegated, and the following provision setting forth the delegates, should be confined to effecting the delegation and should not include any extraneous material or explanation. Although all delegations of authority are necessarily subject to the restrictions of pertinent laws and administrative requirements, it is not practical to include extensive reference to such restrictions in a delegation order. Curt references to important limitations may be made where prudent.

        "Although all delegations of authority are necessarily subject to the restrictions of pertinent laws..."

        Like Constitutional restrictions on direct-unapportioned taxes. This was covered in chapter 4.

        "Although all delegations of authority are necessarily subject to the restrictions of pertinent laws and administrative requirements, it is not practical to include extensive reference to such restrictions in a delegation order."

        And thereby fail to plainly tell the IRS employees where their authority ends.

        And thereby fail to plainly tell the Citizens where such authority ends which these (deliberately kept) IGNORANT and (deliberately) mis-informed IRS employees routinely exceed.

That's a key point. "[A]ll positions within the chain of command up to and including the Commissioner have the same authority". I'll return to this issue momentarily.

There must be a proper chain of authority and delegation of authority. Without the chain of delegated authority tracing ALL the way back to the Constitution, there is NO AUTHORITY.

Internal Revenue Manual
1.11.4.2 (08-01-2003)
Delegation of Authority Objectives

1. The objectives of Delegations of Authority are to:
a. place authority in the position(s) where actual operational responsibility resides;...

2. To meet these objectives, authority should be delegated directly to the lowest level expected to take final action. Doing so avoids the need to issue redelegations of authority through heads of office. Delegating authority to the lowest level for action means that:
a. Every intervening line supervisory position up to and including the Commissioner has the same authority.

4. Commissioner Delegation Orders are published in IRM 1.2.2, Delegations of Authority.

        IRM section 1.11.4.2 tells us "Every intervening line supervisory position up to and including the Commissioner has the same authority."
        IRM section 1.11.4.5 tells us "[A]ll positions within the chain of command up to and including the Commissioner have the same authority."

        Find out what a specific authority is, and we find what that specific authority is for the entire chain of command from the commissioner to the lowest employee.

        As I said on the last page, "In order to find out exactly which returns the Secretary's delegates are authorized to execute, we need to look at the delegation orders authorizing the delegates to execute specific returns."

Internal Revenue Manual
1.11.4.7.1 (08-01-2003)
Publishing Delegations Orders in the Federal Register

1. The Federal Register provides a uniform system for making regulations and legal notices issued by Federal agencies available to the public. New and revised Delegations of Authority which affect the rights and duties of taxpayers will be published in the Federal Register....

If the delegation order affects anybody, it must be published in the federal register. This means that the authority to execute returns alleged to have not been made by a Citizen must be posted in the Federal Register.

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