Anonymous ID: c0d2d9 June 28, 2022, 8:01 p.m. No.16551242   🗄️.is 🔗kun   >>1324

>>16551022

TYB!

 

>>16550430 lb/pb

>Anon is excited about the potential of tomorrow's US Supreme Court's ruling on WV v EPA. This sleeper case has the potential to decimate the DS regulatory state in every fucking federal agency

 

Oh happy days if..

IRS Treasury Regs (note- not law, internal jackoff thots)

 

They've always taken law (out of context mostly) and written "Regs" to "supplement" the actual law (U.S.Code)

 

https://www.irs.gov/retirement-plans/treasury-regulations

 

Next, the Treasury bulletins.

 

Then we go to the IRM, the working version of the "law" The Internal Revenue Manual, a massive Manual, divided into many parts. IRM 5 is the one they use to collect taxes, also subdivided into 14 or so chapters. The courts have found the IRM does not have the force of law. Like IRS cares about that. Anon was trained to use all the tools and the IRM was the Revenue Officer "Bible"

 

https://www.irsstreamlinedprocedures.com/irm-internal-revenue-manual/

 

US Code Chapter 26 is the ONLY official "guidance" (it's the law but for IRS it's just guidance)

 

https://www.law.cornell.edu/uscode/text/26

 

Revenue Manual & Procedures

The Internal Revenue Manual and Revenue Procedures are internal IRS documents. Delegation Orders delegate IRS statutory authority. More information is available below.

 

The Internal Revenue Manual (IRM) is the internal operating manual for IRS employees. It contains internal guidelines, procedures, and policies. Selected sections of the IRM are designated as "Official Use Only" and are not available outside the IRS. As an intra-agency resource, the IRM is not intended for general use by taxpayers.

 

Delegation Orders are used by the Commissioner of the IRS to delegate a portion of his statutory authority. They are published in the Internal Revenue Manual and in the Internal Revenue Bulletin. See the information below for where to find the Internal Revenue Manual. For where to access the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

 

Revenue Procedures are statements of internal IRS procedures and are usually written in response to queries from IRS Field Offices. They affect the rights and duties of taxpayers. Revenue Procedures are published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.

 

https://www.irs.gov/irm

 

https://www.jenkinslaw.org/research/guides/federal-taxation/revenue-manual-procedures