Print

No U.S. Attorney
Has Any Authority
to Prosecute a
Subtitle A
Income Tax Case
Spine DOJ Report 4/8/06

Question:
What is the expressly delegated authority for the Department of Justice to prosecute criminal tax cases?
Answer: There is None !!!
The Facts are Inside

WHAT IS THE EXPRESSLY DELEGATED AUTHORITY BY THE DEPARTMENT OF JUSTICE TO CRIMINALLY PROSECUTE AMERICAN CITIZENS/PERSONS FOR SUBTITLE A TAXES EARNING AN HONEST LIVELIHOOD WITHIN ONE OF THE SEVERAL FREE AND INDEPENDENT STATES OF THE UNION, OTHERWISE REFERRED TO AS THESE UNITED STATES OF AMERICA?

This is a compilation of facts and law that have been taken from The United States Statutes at Large, The United States Code Annotated, Public Papers And Addresses of Franklin D. Roosevelt, Opinions of the Secretary of the Treasury, Manual for Criminal Tax trials, commerce Clearing House Vol. 9?-Standard Federal Tax Reports, 1988, Cumulative Bulletins, Treasury Department Orders (TDO5), Commissioner Delegation Orders (CDOs), plus other official documents, texts and writings that will be referred to throughout this Report.

The above question will be the primary subject throughout this entire Report, however, the Reader must realize that there were many detours when researching the data pertaining to this question, therefore, this Report will, at times, get somewhat off?point with other facts as a result of those detours but, hopefully, those other facts will provide the Reader with more food for thought.
I ? THE ALLEGED EXPRESSLY DELEGATED AUTHORITY FOR TEE DEPARTMENT OF JUSTICE TO PROSECUTE CRIMINAL TAX CASES on or about December 18, 1975, the tax division of the Department of Justice, (DOJ), made available to the public a manual entitled, "Manual for Criminal Tax Trials." At Chapter I, p. 1, entitled, "GENERAL POLICIES," it states, in part, as follows:

1. Responsibility for Prosecution.
In 1933, the responsibility for the prosecution of criminal tax cases was expressly delegated to the Department of Justice. Section 5. Executive order 6166. June 19, 1933, pursuant to Section 16, Act of March 3, 1933, 45 stat. 1517. A Tax Division was created in the Department shortly thereafter. The policy was immediately placed in effect to require the specific authorization of the Department before prosecutive action could be undertaken in tax cases by United States Attorneys. This continuing policy, as presently delineated, is fully explained in the United States Attorneys' Manual, Title 4: 3-4. It was dictated by the obvious necessity for a uniform, consistent prosecution program in regard to the vital, complex matter of the national revenues. "Manual for Criminal Tax Trials," id.

Exhibit A)
Since Executive order 6166 is going to be the primary subject matter of this Report, the above referenced authorizations are going to be analyzed and traced as thoroughly as possible in order to get some idea as to how, where and when the D0J got their "expressly delegated" authority and "specific authorization" to criminally prosecute tax cases. (PLEASE 110Th: Throughout this Report, always remember the terms "expressly delegated" or "vested authority.")
We will now turn to Vol. 9 of the Commerce Clearing House?-Standard Federal Tax Reports, (hereinafter Ccii), 1988, code sec. 7804, entitled, "organization and Procedure of the Internal Revenue Service," para. 5975.05, which states, in pertinent part as follows:
.05 Department of Justice.??The conduct and control of all federal tax litigation, except that in the United States Tax Court, were vested in the Department of Justice by Executive order No. 6166, issued by the President on June 10, 1933, pursuant to authority granted by the Act of June 30, 1932, C. 314, 47 Stat. 383, 413, as amended by the Act of March 3, 1933, c. 212, 47 Stat. 1489, 1517.
ccii, id.,

Exhibit B)
It is clearly evident that the manual written and distributed by the DoJ (Exh. A) has an incorrect cite. They cite "45 stat. 1517," (which is incorrect), and the one cited in Ccii is, "47 Stat. 1489, 1517." (This is correct). Whether this was purposely done or an oversight by the persons responsible for creating said manual, can not be proven one way or the other at this time, but, to the general public, who would rarely take the time, effort and energy to check out the accuracy of such a manual, it was, and is, definitely deceitful and misleading.
First, in order to prove to the Reader that the statute cited in the D0J's Manual for Criminal Tax Trials (45 Stat. 1517, Exh. A) was cited incorrectly, and that the Acts shown on p. 1517 had nothing to do with giving the DoJ any authority to do anything, let alone criminally prosecute tax cases, the following Acts are cited as follows which pertained to:
"... .Granting the consent of Congress to compacts or a?reements between the States of New Mexico and Arizona with respect to the division and apportionment of the waters of the Gila and San Francisco Rivers and all other streams in which such States are jointly interested." 45 stat. 1517, c. 537, [H.R. 6490], [Public, No. 963], approved Mar. 2, 1929 (Exhibit C)

The other Act shown on this page pertained to:
"....Granting the consent of Congress to compacts or agreements between the States of Colorado, Oklahoma, and Kansas with respect to the division and apportionment of the waters of the Arkansas River and all other streams in which such States are jointly interested." 45 Stat. 1517, c. 538, [U.k. 7025], [Public, No. 964], approved Mar. 2, 1929 (Exhibit C)
Therefore, it is apparent, by the above cited authority, the manual put out by the DoS conveniently quoted the wrong statute. We will now examine the correct statute as cited in the CCH.  The first statute refers to 47 Stat.383, (sic, should read 382), 413, C. 314, 72nd Congress, which. took effect on June 30, 1932, (hereinafter 1932 Act), and provided for: Making appropriations for the Legislative Branch of the Government for the fiscal year ending June 30, 1933, and for other purposes. 47 Stat. 382, [H.R. 11267), [Public, No.212) (emphasis added) (Exhibit D) 

As the Reader will note, this Act was passed during the reign of Franklin D. Roosevelt, who, was one of the most calculating, devious and manipulating Presidents in the history of America. Therefore, as one reads the above Act, especially the phrase, "and for other purposes," it does not take a Philadelphia lawyer to understand that this phrase covertly permitted the necessary wording to be placed in this Act to assist in successfully implementing Roosevelt's devious schemes during the next thirteen years of his reign. The following provisions of this Act that allegedly gave the "expressly delegated" and "vested" authority of the DoJ to prosecute criminal tax cases is cited in its entirety:
TITLE IV--REoRGNI ZATION OP EXECUTIVE DEPARTMENTS DECLARATION OF POLICY

Sec. 401. In order to further reduce expenditures and increase efficiency in government it is declared to be the policy of Congress??
(a) To group, coordinate, and consolidate executive and administrative agencies of the Government, as nearly as may be, according to major purpose;
(b) To reduce the number of such agencies by consolidating those having similar functions under a single
head;
Cc) To eliminate overlapping and duplication of effort; and
(d) To segregate regulatory agencies and functions from those of an administrative and executive character.

DEFINITIONS
Sec. 402. When used in this title??
(1) The term "executive agency" -means any commission, board, bureau, division, service, or office in the executive branch of the Government, but does not include the executive departments mentioned in title 5, section 1, United States Code.O1
(2) The tern "independent executive agency" means any executive agency not under the jurisdiction or control of any executive department. POWER OF PRESIDENT

Sec. 403. For the purpose of carrying out the policy of Congress as declared in section 401 of this title, the President is authorized by Executive order???
(1) To transfer the whole or any part of any independent executive agency, and/or the functions thereof, to the jurisdiction and control of an executive department or another independent executive agency;
(2) To transfer the whole or any part of any executive agency, and/or the functions thereof , from the jurisdiction and control of one executive department to the jurisdiction and control of another executive department; or
(3) To consolidate or redistribute the functions vested in any executive department or in the executive
agencies included in any executive department; and
(4) To designate and fix the name and functions cit any consolidated activity or executive agency and the title, powers and duties of its executive head.

Sec. 404. The President's order directing any transfer or consolidation under the provisions of this title shall also designate the records, property (including. office equipment), personnel, and unexpended balances of appropriations to be transferred.
SAVING PROVISIONS
Sec. 405. (a) All orders, rules, regulations, permits, or other privileges made, issued, or granted by or in respect of any executive agency or function transferred or consolidated with any other executive agency or function under the provisions of this title, and in effect at the time of the transfer or consolidation, shall continue in effect to the same extent as if such transfer or consolidation had not occurred, until modified, superseded, or repealed.
0 1 According to Title 5, sec. 1, (currently, sec. 101), the departments not included are: Department of State, Department of the Treasury, Department of Defense, Department of Justice, Department of Interior, Department of Agriculture, Department of Commerce, Department of Labor, Department of Health, Education, and Welfare, Department of Housing and Urban Development and Department of Transportation.

 (b) No suit, action, or other proceeding lawfully commenced by or against the head of any department or executive agency or other officer of the United States, in his official capacity or in relation to the discharge of his official duties, shall abate by reason of any transfer of authority, powers, and duties from one officer or executive agency of the Government to another under the provisions of this title, but the court, on motion or supplemental petition filed at any time within twelve months after such transfer takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, may allow the same to be maintained by or against the head of the department or executive agency or other officer of the United States to whom the authority, powers, and duties are transferred.
(c) All laws relating to any executive agency or function transferred or consolidated with any other executive agency or function under the provisions of this title, shall, in so far as such laws are not inapplicable, remain in full force and effect, and shall be administered by the head of the executive agency to which the transfer is made or with which the consolidation is
- effected.

STATUTORY AGENCIES
Sec. 406. Whenever, in carrying out the provisions of this title, the President concludes that any executive department or agency created by statute should be abolished and the functions thereof transferred to another executive department or agency or eliminated entirely the authority granted in this title shall not apply, and he shall report his conclusions to Congress, with such recommendations as he may deem proper.

DISAPPROVAL OF EXECUTIVE ORDER
Sec. 407. Whenever the President makes an Executive order under the provisions of this title, such Executive order shall be transmitted to the Congress while in session and shall not become effective until after the expiration of sixty calendar days after such transmission, unless Congress shall sooner approve of such Executive order or orders by concurrent resolution, in which case said order or orders shall become effective as of the date of the adoption of the resolution: Provided, That if Congress shall adjourn before the expiration of sixty calendar days from the date of such transmission such Executive order shall not become effective until after the expiration of sixty calendar days from the opening day of the next succeeding regular or special session: Provided further, That if either branch of congress within such sixty calendar days shall pass a resolution disapproving such Executive order, or any part thereof, such Executive order shall become null and void to the extent of such disapproval: Provided further, That in order to expedite the merging of certain activities, the President is authorized and requested to proceed, without the application of this section, with setting up consolidations of the following governmental activities: Public Health (except that the provisions hereof shall not apply to hospitals now under the jurisdictions of the Veterans' Administration), Personnel Administration, Education (except the Board of Vocational Education shall not be abolished), and Mexican Water and Boundary Commission, and to merge such activities, except those of a purely military nature, of the War and Navy Departments as, in his judgment, may be common to both and where the consolidation thereof in either one of the departments will effect economies in Federal expenditures, except that this section shall not apply to the United States Employees' Compensation Commission.

REPORT TO CONGRESS
Sec. 408. The President shall report specially to Congress at the beginning of each regular session any action taken under the provisions of this title, with the reasons therefore. 47 stat. 413, 414, 415 [U.R. 11267) [Public, No. 212.) (Exhibit D) (emphasis added) So, this 1932 Act, under the heading of Title IV, provided for appropriations "for the Legislative Branch of Government," and "for other purposes," allegedly was the beginning of the "expressly delegated" and "vested" authority by the DoJ to "conduct and control" "all federal tax litigation." How very diabolical!

Several important issues need to be briefly addressed: 1) Notice the term, "this title," how it appears to be specifically referring to "Title XV" of this Act; and, 2) it also appears that the Department of the Treasury and DoJ were excluded from this Act pursuant to Title 5, sec. 1. If so, could it not be presumed that the IRS would also be excluded since they are supposedly a part of the Department of the Treasury? Therefore, where is the "expressly delegated" and "vested" authority of the DOJ to criminally -prosecute natural born, private American Citizens/Persons earning an honest livelihood, for subtitle A taxes? Possibly, the Act of 1933 will answer that specific question.
The 1932 Act was amended by the Act of March 3, 1933, 47 stat. 1489, C. 212, 72d Congress, (hereinafter 1933 Act) that was approved on March 3, 1933. 02 The 1933 Act allegedly derived the "expressly delegated" and "vested" authority by the DOJ to criminally prosecute tax cases from the 1932 Act. This 1933 Act provided for:
Making appropriations for the Treasury and Post Office Departments for the fiscal year ending June 30, 1934, and for other purposes.
47 stat. 1489, [H.R. 13520), [Public, No. 4283, (approved Mar. 3, 1933) (emphasis added) (Exhibit E)

This Act was another "appropriations" bill, which now designated the "Treasury and Post Offices" as the entities who will directly be benefiting from said appropriations. However, this Act still included the infamous phrase... ."for other purposes." The Reader will now take a brief stroll down the "for other purposes" lane of this Act to more fully understand the purposes underlying these artful schemes. Excerpts from this Act will be cited in pertinent part:

TITLE I--TREASURY DEPARTMENT
That the following sums are appropriated, out of any Six days later, on March 9, 1933, Congress enacted the infamous banking act due to "emergency" conditions, which was derived from the "trading with the enemy" act that was enacted on Oct. 6, 1917, all currently amended by 12 USC 95a. These "war and  emergency power" acts have allegedly made the American People enemies to the "United States Government," which, in turn, have suspended the Constitution for these United States of America.

money in the Treasury not otherwise appropriated, for the Treasury Department for the fiscal year ending June
30, 1934
47 stat. 1489 (emphasis added) (Exhibit E)
At 47 stat. 1490, it further went on to provide: That the appropriations for the Public Debt Service and Internal Revenue Service for the fiscal year 1934 are hereby made available for the payment of items otherwise properly chargeable to this appropriation, the provisions of section 6, Act of August 23, 1912 (u.s.c., title 31, sec. 669), to the contrary notwithstanding. 47 stat. 1490 (emphasis added)

(Exhibit E)
And at 47 Stat. 1494 appropriations were provided for: BUREAU OF INTERNAL REVENUE
Collecting the internal revenue: For expenses of assessing and collecting the internal-revenue taxes, including the Commissioner of Internal Revenue, general counsel for the Bureau of Internal Revenue, an assistant to the commissioner, a special deputy commissioner, three deputy commissioners, one stamp agent..., and the necessary officers, collectors, deputy collectors, attorneys, experts, agents, accountants, inspectors, clerks, janitors, and messengers in the District of Columbia, the several collection districts, and the several divisions of internal?revenue agents, to be appointed as provided by law, telegraph and telephone service, rental of quarters outside the District of Columbia,. . . necessary expenses incurred in making investigations in connection with the enrollment or disbarment of practitioners before the Treasury Department in internal?revenue matters, expenses of seizure and sale, and other necessary miscellaneous expenses,. ..as may be necessary for use in the District of Columbia, the several collection districts, and the several divisions of internal?revenue agents,...may be expended for personal services in the District of Columbia: . . . Provided further, That not more than $100,000 of the total amount appropriated herein may be expended by the Commissioner of Internal Revenue for detecting and bringing to trial persons guilty of violating the internal revenue laws or conniving at the same, including payments for information and detection of such violation. 47 stat. 1494, 1495 (Exhibit D) (emphasis added)
However, 47 stat. 1517, sec. 16, is the specific area cited in the CCII, sec. 7804, para. 5975.05 and "Manual for Criminal Tax Trials," that allegedly laid the foundation for the "expressly delegated" and "vested" authority of the DOJ to criminally prosecute tax cases. We will now examine the areas pertaining to that alleged authority:

SEC. 16. Title IV of Part II of the Legislative Appropriation Act, fiscal year 1933, is amended to read as follows:
"TITLE tv--REORGANIZATION or EXECUTIVE DEPARTMENTS "DECLARATION OP STANDARD

"SEC. 401. The congress hereby declares that a serious emergency exists by reason of the general economic depression; that it is imperative to reduce drastically governmental expenditures; and that such reduction may be accomplished in great measure by proceeding immediately under the provisions of this title.
"Accordingly, the President shall investigate the present organization of all executive and administrative agencies of the Government and shall determine what changes therein are necessary to accomplish the following purposes:
"(a) To reduce expenditures to the fullest extent consistent with the efficient operation of the Government;
"(b) To increase the efficiency of the operations of the Government to the fullest extent practicable within the revenues;
"(c) To group, coordinate, and consolidate executive and administrative agencies of the Government, as nearly as may be, according to major purposes;
" (d) To reduce the number of such agencies by consolidating those having similar functions under a single head, and by abolishing such agencies and/or such functions thereof as may not be necessary for the efficient conduct of the Government;
"(e) To eliminate overlapping and duplication of effort; and
"(f) To segregate regulatory agencies and functions from those of an administrative and executive character.

"DEFINITION OF EXECUTIVE AGENCY
"SEC. 402. when used- in this title, the term ?executive agency' means any commission, independent establishment, board, bureau, division, service, or office in the executive branch of the Government and, except as provided in section 403, includes the executive departments.

 "POWER OF PRESIDENT
"SEC. 403. Whenever the President, after investigation, shall find and declare that any regrouping, consolidation, transfer, or abolition of any executive agency or agencies and/or the functions thereof is necessary to accomplish any of the purposes set forth in section 401 of this title, he may by Executive order-? "(a) Transfer the whole or any part of any executive agency and/or the functions thereof to the jurisdiction and control of any other executive agency;
"(b) Consolidate the functions vested in any executive agency; or
"(c) Abolish the whole or any part of any executive agency and/or the functions thereof; and
"(d) Designate and fix the name and functions of any consolidated activity or executive agency and the title, powers, and duties of its executive bead; except that the President shall not have authority under this title to abolish or transfer an executive department and/or all the functions thereof.
"SEC. 404. The President's order directing any transfer, consolidation, or elimination under the provisions of this title shall also make provision for the transfer or other disposition of the records, property (including office equipment), and personnel, affected by such transfer, consolidation, or elimination. In any case of a transfer or consolidation under the provisions of this title, the President's order shall also make provision for the transfer of such unexpended balances of appropriations available for use in connection with the function or agency transferred or consolidated, as he deems necessary by reason of the transfer or consolidation, for use in connection with the transferred or consolidated function or for the use of the agency to which the transfer is made or of the agency resulting from such consolidation.

"SAVING PROVISIONS
"SEC. 405. (a) All orders, rules, regulations, permits, or other privileges made, issued, or granted by or in respect of any executive agency or function transferred or consolidated with any other executive agency or function under the provisions of this title, and in effect at the time of the transfer or consolidation, shall continue in effect to the same extent as if such transfer or consolidation had not occurred, until modified, superseded, or repealed.
"(b) No suit, action, or other proceeding lawfully commenced by or against the head of any executive agency or other officer of the United States, in his official capacity or in relation to the discharge of his official duties, shall abate by reason of any transfer of authority, power, and duties from one officer or executive agency of the Government to another under the provisions of this title, but the court, on motion or supplemental petition filed at any time within twelve months after such transfer takes effect, showing a necessity for a survival of such suit, action, or other proceeding to obtain a settlement of the questions involved, may allow the same to be maintained by or against the head of the executive agency or other officer of the United States to whom the authority, powers, and duties are transferred.
"(c) All laws relating to any executive agency or function transferred or consolidated with any other executive agency or function under the provisions of this title, shall, in so far as such laws are not inapplicable, remain in full force and effect, and shall be administered by the head of the executive agency to which the transfer is made or with which the consolidation is effected.

"WINDING UP AFFAIRS OF AGENCIES
"SEC. 406. In the case of the elimination of any executive agency or function, the President's order providing for such elimination shall make provision for winding up the affairs of the executive agency eliminated or- the affairs of the executive agency with respect to the functions eliminated, as the case may be.

"EFFECTIVE DATE OF EXECUTIVE ORDER
"SEC. 407. Whenever the President makes an Executive order wider the provisions of this title, such Executive order shall be submitted to the Congress while in session and shall not become effective until after -the expiration of sixty calendar days after such transmission, unless Congress shall by law provide for an earlier effective date of such Executive order or orders:
Provided, That if Congress shall adjourn before the expiration of sixty calendar days from the date of such transmission such Executive order shall not become effective until after the expiration of sixty calendar days from the opening day of the next succeeding regular or special session.

"APPROPRIATIONS IMPOUNDED
"SEC. 408. The appropriations or portions of appropriations unexpended by reason of the operation of this title shall not be used for any purpose but shall be impounded and returned to the Treasury.

"TERMINATION OF POWER
"SEC. 409. The authority granted to the President under section 403 shall terminate upon the expiration of two years after the date of enactment of this Act
unless otherwise provided by Congress."....
47 Stat. 1517, 1518, 1519, [H.R. 13520], [Public, No.
428], approved Mar. 3, 1933 (emphasis added)
Exhibit E)
When examining the above amended "Title IV," i.e., 1933 Act, which, remember, was originally embedded in the 1932 Act for Legislative appropriations, there does not appear to be anything in these Acts or "titles" that "expressly delegated" or "vested" any authority to the DOJ to criminally prosecute subtitle A tax cases. The 1933 Act, sec. 16, only amended "Title IV" of the 1932 Act by reorganizing certain Executive departments of the Government due to the fact congress declared that a "serious emergency" existed because of a "general economic depression." In order to "reduce drastically governmental expenditures" it was necessary for the President to "investigate the present organization of all executive and administrative agencies of the Government and  determine what changes therein are necessary to accomplish." Thus, one of the artful purposes of the 1933 Act was, again, to give the illusion of transferring some kind of new found Executive authority and power to the DOJ that never existed in the first place. But, alas, as the Reader may well know, "the powers that be" are not apt to leave any stones unturned. Therefore, at 47 Stat. 1518, sec. 403, the provision for creating an "Executive order" was implanted. Hence, Executive Order 6166 (hereinafter E.0. 6166) was conceived.
Before proceeding on with E.O. 6166, there is a section of this 1933 Act that warrants some attention and clearly presents how laws are written to be purposely vague. It has to do with definitions that are to be referenced when applying specific terms within "this title," i.e., Title III:

SEC. 1. That when used in this title??
(a) The term "United States," when used in a geographical sense, includes the United States and any place subject to the jurisdiction thereof;
(b) The terms "public use," "public building," and "public work" shall mean use by, public building of, and public work of, the United States, the District of Columbia, Hawaii, Alaska, Puerto Rico, the Philippine Islands, American Samoa, the Canal ZoDe, and the Virgin Islands.

47 stat. 1520, id., (Exhibit E) (emphasis added)
It never ceases to amaze me how the penning of American man?made laws can be so circular, completely distorting the American English language. According to the above definition of "United States" the only way the "United States" can be defined is when it is used in the geographical sense and includes the "United States," plus any place subject to the jurisdiction thereof. Now, that definition could cause one to perform some serious mental gymnastics in order to determine just what, where or who the "United States" is. However, this type of obscure definition is part of the psychological warfare that has been, and is still being perpetuated by "the powers that be," in order to cover?up the on?going deceit and fraud against the American People.

II. EXECUTIVE ORDER 6166, JUNE 10, 1933
Attention will now be directed to E.O. 6166 that allegedly laid the "legal" groundwork for the DOJ to prosecute criminal tax cases.
E.O. 6166 was responsible for reorganizing various Executive departments. There were twenty-two (22) sections to this Order, but only a couple of these sections will specifically be addressed directly pertaining to the DOJ, Bureau of Internal Revenue, Division of Internal Revenue in the Treasury Department, or any other "names" that refer to like agencies. The sections being cited have been taken from Title 5, United States Code Annotated (U.S.C.A.), Cumulative Supplement, sees. 124-132, pp. 68-71, entitled, "REORGNIZATION--EXECUTIVE ORDERS," "EXECUTIVE ORDER NO. 6166," "June 10, 1933," "REORGANIZATION OF EXECUTIVE AGENCIES."

(Exhibit F)
The first section that will be cited is section 3, entitled, "Investigations." It states at p. 6 in pertinent part, as follows:
"All functions now exercised by the Bureau of Prohibition of the Department of Justice with respect to the granting of permits under the national prohibition laws are transferred to the Division of Internal Revenue in the Treasury Department.
"All functions now exercised by the Bureau of Prohibition with respect to investigations and all the functions now performed by the Bureau of Investigation of the Department of Justice are transferred to and consolidated in a Division of Investigation in the Department of Justice, at the head of which shall be a Director of Investigation.
"All other functions now performed by the Bureau of Prohibition are transferred to such divisions in the Department of Justice as in the judgment of the Attorney General may be desirable." S U.S.C.A. 69, (emphasis added) (Exhibit F)

The next cite will be section 5. This is the section the DOJ specifically quotes in their "Manual" that supposedly gives them the "expressly delegated" and "vested'! authority to criminally prosecute tax cases. It states, in its entirety, as follows:
"Section 5.?-Claims by or against the United States
"The functions of prosecuting in the courts of the United States claims and demands by, and offenses against, the Government of the United States, and of defending claims and demands against the Government, and of supervising the work of United States attorneys, marshals, and clerks in connection therewith, now exercised by any agency or officer, are transferred to the Department of Justice.

 "As to any case referred to the Department of Justice for prosecution or defense in the courts, the function of decision whether and in what manner to prosecute, or to defend, or to compromise, or to appeal, or to abandon prosecution or defense, now exercised by any agency or officer, is transferred to the Department of Justice.
"For the exercise of such of his functions as are not transferred to the Department of Justice by the foregoing two paragraphs, the Solicitor of the Treasury is transferred from the Department of Justice to the Treasury Department.
"Nothing in this section shall be construed to affect the function of any agency or officer with respect to cases at any stage prior to reference to the Department of Justice for prosecution or defense.

[With regard to legal work performed by the veteran's Administration in connection with suits against the United States arising under section 19 of the World War veterans Act, 1924, the effective date of this section was postponed to Sept. 10, 1933, by Ex. ord. No. 6222 of July 27, 1933.
"[The effective date of the first paragraph of this section, insofar as it affected the functions of the General Counsel for the Bureau of Internal Revenue, was postponed until Oct. 10, 1933, by Ex. Ord. No. 6244 of Aug. 8, 1933.]" 5 U.S.C.A. 69, 70 (emphasis added) (Exhibit F)

BINGO!! Just what "functions exercised by the Bureau of Prohibition" would give any "expressly delegated" and "vested" authority to the D0J for criminally prosecuting natural born, private American Citizens/Persons, for subtitle A taxes, who ARE NOT engaged in a specific revenue activity, i.e., alcohol, tobacco or firearms, tires, sulphur matches, ad infinitum, but earning an honest livelihood to support themselves -and their family? ABSOLUTELY NONE!!!! Congress was never given the authority or power to enact such penal statutes against a natural born, private American Citizen/Person, therefore, the President, likewise, does not have the authority or power to create Executive orders for the same purpose. As for the Bureau of Internal Revenue, a.k.a., Division of Internal Revenue, Internal Revenue Service, or whatever other fictictious names or alter egos this agency uses, their function under section 3 was to grant permits under the national prohibition laws which pertained to the new legislation repealing the Eighteenth amendment to the Bill of Rights.

For purposes of information to the Reader and additional incite to E.O. 6166, sections 6, 7 and 8 will now be cited:

Section 6.??Insular Courts
"The United States Court for China, the District Court of the United States for the Panama Canal Zone, and the District Court of the Virgin Islands of the United States are transferred to the Department of Justice.
"[Ex.Ord.No.6243, August 5, 1933, provided that ?the effective date of the transfer to the Department of Justice of the District Court of the United States for the Panama Canal Zone is hereby postponed to October 4, 1933.']" $ U.S.C.A. 70 (emphasis added) (Exhibit F)

section 7 .??Solicitors
"The Solicitor for the Department of Commerce is transferred from the Department of Justice to the Department of Commerce.
"The Solicitor for the Department of Labor is transferred from the Department of Justice to the Department of Labor." S U.S.C.A. 70 (emphasis added) (Exhibit F)

Section 8.??Internal Revenue
"The Bureaus of Internal Revenue and of Industrial Alcohol of the Treasury Department are consolidated in a Division of Internal Revenue, at the head of which shall be a Commissioner of Internal Revenue.
"[The effective date of Ex.Ord.No.6166, sec. 8, originally fixed by section 22 of the same order, post, was subsequently postponed as follows: to Dec. 31, 1933, by Es. Ord.No.6224 of July 27, 1933; to June 30, 1934, by Es. Ord.No.6540 of Dec. 28, 1933. Said orders, however, contained a provision-whereby the changes thereby delayed might be sooner effected by order of the Secretary of the Treasury approved by the President.)" 5 U.S.C.A. 70 (emphasis added) (Exhibit F)

The alleged "expressly delegated" and "vested" authority of the DOJ to criminally prosecute tax cases was supposedly now transferred, via E.O. 6166. However, this Order created no authority or power to criminally prosecute subtitle A taxes, which authority and power never existed before this Order was promulgated.
The "expressly delegated" authority to prosecute violations of the revenue laws were civil and criminal penalties that stemmed from the prohibition laws, slave trade laws, smuggling laws, perjury laws, custom laws, i.e., excise, imposts and tonnage taxes, commerce laws, and violations by agents, officers and/or employees of the Bureau of Internal Revenue. This authority, and no other authority, was transferred from the Bureau of Prohibitions to the DOJ. There was no authority transferred to the DOJ to criminally prosecute natural born, private American Citizens/Persons for subtitle A taxes, nor did Congress ever have the authority or power to implement such laws. Therefore, no consolidation or transfer of "expressly delegated" or "vested" authority to the DOJ by a so?called Executive order to criminally prosecute subtitle A taxes could have lawfully been transferred since none existed in the first place!

We will now briefly examine some pertinent information concerning E.O. 6166 taken from a book entitled, "The Public Papers And Addresses Of Franklin 0. Roosevelt," Volume Two, The Year of Crisis, 1933, printed by Random House, 1938, beginning at p. 222. 73. A Message to the congress Transmitting Executive
Order No. 6166, Consolidating and Abolishing Many Governmental Agencies. June 10, 1933

Pursuant to the provisions of section i, title III, of the Act entitled "An Act to maintain the credit of the United States Government," approved March 20, 1933, I am transmitting herewith an Executive Order for certain regroupings, consolidations, transfers, and abolitions of executive agencies and functions thereof...
The justification for sending this Executive Order up, even at this late hour, is that it will effect a saving of more than $25,000,000. This is well worth while. The Executive order 6166 only affects such reorganizations as could be determined upon within the limited period of time available for study.
pp. 222, 223 (emphasis added)

(Exhibit G)
Other sections cited in Title 5 U.S.C.A. pertaining to E.O. 6166 i.e., sections 3??investigations; 5??claims by or against the U.S.; 6??insular courts; 7??solicitors; and, 8??internal revenue, will be explained further by referencing the above historical publication. Several of the Title 5 sections were not covered in this publication, but the following "items" were discussed:

7lA White House Summary of Executive Order Ho. 6166.
June 10, 1933
A summary of the Executive Order is given below; it enumerates various changes, having to do:
- ."4. With confining to the Department of Justice the responsibility of prosecuting and defending court actions to which the United States is a party. Some of this is now done by the various Departments.
"5. With consolidating in the Department of Justice the Insular Courts.
"6. With solicitors for. several of the Departments.
"7. With consolidating in the Treasury Department under a Division of Internal Revenue the present Bureau of Internal Revenue and Bureau of industrial Alcohol. These are revenue collecting agencies...
. ."14. With the consolidation in a Division of Investigation in the Department of Justice of the investigatory functions of the Bureau of Prohibition, and with the transfer to the Division of Internal Revenue of the licensing functions of the Bureau of Prohibition.. -I'- "The Public Papers And Addresses Of Franklin D Roosevelt," id., at p. 224 (emphasis added) (Exhibit G)

PLEASE NOTE: The following comments are referred to on p. 226:
"With respect to Item 5, the United States Court for China, and the District Court of the Virgin Islands were transferred by Executive Order, August 10, 1933, and the District Court for the Panama Canal Zone, November 4, 1933 (see Executive Orders Nos. 6243 and 6301).

"With respect to Item 7, the consolidation here specificly led was set aside by Executive Order No. 6639, March
10, 1934. By this same Order, the Bureau of Industrial Alcohol was transferred to and consolidated with the Bureau of Internal Revenue, effective May 10, 1934."

"With respect to Item 8 of the foregoing statement, 216 cities were affected. By later order of the Secretary of Commerce, the Financial Statistics of States was also discontinued."

"The Public Papers And Addresses Of Franklin D. Roosevelt," id., at p. 226 (emphasis added)
Exibit G)
It appears there was
1)a "Division of Internal Revenue" in the Treasury Department which was a "consolidation" of the "Bureau of Internal Revenue" and "Bureau of Industrial Alcohol;"
2) the "consolidation" in the "Division of Investigation" in the DOJ of the investigatory functions of the Bureau of Prohibition; and,
3) the "transfer" to the Division of Internal Revenue of the licensing functions of the Bureau of Prohibition.

As one continues through this maze of gobbly-gook, we will now examine E.O. 6166, under Part III, of the "Miscellaneous Statutory Treaty Provisions," of the Internal Revenue Code of 1939, 76th congress, 1st Session, Vol. 53, beginning at p. LXXXIII, describing more specifically the following provisions:
This part contains miscellaneous statutory or treaty provisions affecting the administration of internal revenue laws, but omitted from the Internal Revenue Code for the reason that they are of a temporary nature or do not relate exclusively to internal revenue.  The provisions are arranged, so far as practicable, in the exact sequence, Title and section, of the provisions of the United States Code based thereon, the Code citation being given at the bottom of each provision. Where it has seemed desirable, for any reason, to deviate from the exact sequence of the Code, the modified plan of arrangement is explained under the particular beading.
Vol. 53, Id., p. LXXXIII (emphasis added)

Exhibit H)

We will now turn to p. T.xxxy, in part, as follows:

REORGM(IZATION OF EXECUTIVE AGENCIES
Executive Orders Pursuant to Act of March 3, 1933, C. 212, Title IV-?Reorganization of Executive Departments (47 Stat. 1517) (U.S.C., Title 5, Secs. 124?132)
EXECUTIVE ORDER NO. 6166
(U. 8. C., 1934 ed., Title 5, page 47)

SECTION 3??INVESTIGATIONS
All functions now exercised by the Bureau of Prohibition of the Department of Justice with respect to the granting of permits under the national prohibition laws are transferred to the Division of Internal Revenue in the Treasury Department.
All functions now exercised by the Bureau of Prohibition with respect to investigations and all the functions now performed by the Bureau of Investigation of the Department of Justice are transferred to and consolidated in a Division of Investigation in the Department of Justice, at the head of which shall be a Director of Investigation.
All other functions now performed by the Bureau of Prohibition are transferred to such divisions in the Department of Justice as in the judgment of the Attorney General may be desirable.
vol 53, id., p. T.YYXV, (emphasis added) (Exhibit H)

(PLEASE NOTE: This section reads the same as Title 5,
U.S.C.A. Refer to Exhibit F)
SECTION 5--CLAIMS BY OR AGAINST THE UNITED STATES
The functions of prosecuting in the courts of the United States claims and demands by, and offenses against, the Government of the United States and of defending claims and demands against the Government, and of supervising the work of United States attorneys, marshals, and clerks in connection therewith, now exercised by any agency or officer, are transferred to the Department of Justice.
As to any case referred to the Department of Justice for prosecution or defense in the courts, the function of decision whether and in what manner to prosecute, or to defend, or to compromise, or to appeal, or to abandon prosecution or defense, now exercised by any agency or officer, is transferred to the Department of Justice.
For the exercise of such of his functions as are not transferred to the Department of Justice by the foregoing two paragraphs, the Solicitor of the Treasury is transferred from the Department of Justice to the Treasury Department.

Nothing in this section shall be construed to affect the function of any agency or officer with respect to cases at any stage prior to reference to the Department of Justice for prosecution or defense.
vol. 53, id., p. (emphasis added) (Exhibit H)

(PLEASE NOTE: This section reads the same as Title 5, U.S.C.A., with the exception the last two paragraphs in
Title 5 were omitted. Refer to Exhibit F.)

SECTION 8--INTERNAL REVENUE
The Bureaus of Internal Revenue and of Industrial Alcohol of the Treasury Department are consolidated in a Division of Internal Revenue, at the head of which shall be a Commissioner of Internal Revenue. (Promulgated June 10, 1933.)
Vol. 53, id., pp. Lxxxv, LXXXVI (emphasis added) (Exhibit H)

(PLEASE NOTE: This section reads the same as Title 5, U.S.C.A., with the exception the last paragraph in Title S was omitted. Refer to Exhibit F.) Vol. 53, p. Lxxxvi, refers to Order No. 6639, states as follows:
(U.S.C., 1934 ed., Title 5, page 49)

TRANSFER OF FUNCTIONS
1 (a). The Bureau of Industrial Alcohol and the office of Commissioner of Industrial Alcohol are abolished, and the authority, rights, privileges, powers, and duties conferred and imposed by law upon the Commissioner of Industrial Alcohol are transferred to and shall be held, exercised, and performed by the Commissioner of Internal Revenue, and his assistants, agents and inspectors, under the direction of the Secretary of the Treasury.
(b). The authority, rights, privileges, powers, and duties conferred and imposed upon the Attorney General by the act of May 27, 1930 (ch. 342, 46 stat. 427), entitled "An Act to transfer to the Attorney General certain functions in the administration of the National Prohibition Act, to create a Bureau of Prohibition in the Department of Justice, and for other purposes", so far as they are required to, or may, be exercised and performed under existing law, are transferred to and shall be held, exercised, and performed by the Commissioner of Internal Revenue, and his assistants, agents, and inspectors, under the direction of the Secretary of the Treasury: Provided, That the Attorney General shall continue to exercise the power and authority (a) to remit or mitigate forfeitures under the Internal Revenue laws and to determine liability for Internal Revenue taxes and penalties, in connection with violations of the National Prohibition Act occurring prior to the repeal of the eighteenth amendment, and (b) to institute suits upon any cause of action under the National Prohibition Act or under the Internal Revenue laws involving a violation of the National Prohibition Act, arising prior to, and/or not affected by, the repeal of the eighteenth amendment, and to compromise any such cause of action before or after suit is brought: And provided? further, That the Commissioner of Internal Revenue, subject to the approval of the Secretary of the Treasury, shall prescribe all regulations under the provisions of the National Prohibition Act, and all laws amendatory thereof or supplementary thereto, which were not rendered inoperative by the repeal of the eighteenth amendment, relating to permits, and he shall prescribe the form of all applications, bonds, permits, records, and reports under such acts.
vol. 53, id., p.. LXXXVI (emphasis added)

(Exhibit H)
PLEASE NOTE: It clearly lays out, in this section, the authority conferred and imposed upon the Attorney General for instituting suits and determining any liability or penalties for violations of the National Prohibition Act, subject to the approval of the Secretary of the Treasury. However, where is/are the section(s) that clearly lays out the "expressly delegated" and "vested" authority of the DOJ to criminally prosecute subtitle A tax cases?

TRANSFER OP PERSONNEL
3(a). The officers and employees employed in, or under the jurisdiction of, the Bureau of Industrial Alcohol, are transferred to the Bureau of Internal Revenue, without change in classification or compensation.
(b). The officers and employees employed in, or under the jurisdiction of, the Alcoholic Beverage Unit of the Division of Investigation, Department of Justice, except those employed in, or under the jurisdiction of, the taxes and and penalties section of said Unit, are transferred to the Bureau of Internal Revenue without change in classification or compensation. (c). Officers and employees transferred to the Bureau of Internal Revenue hereunder, who do not already possess a competitive classified civil?service status, shall not acquire such status by reason of such transfer, except upon recommendation by the Secretary of the Treasury to the Civil Service Commission, subject to such noncompetitive tests of fitness as the Commission may prescribe; and no officer or employee so transferred may be retained in the Bureau of Internal Revenue without appropriate civil?service status for a period longer than 60 days from the effective date of this order.
Title 53, id., p. LXXXVI (emphasis added)

(Exhibit H)
TRANSFER OF APPROPRIATIONS
4 ? The unexpended balances of appropriations for, the Bureau of Industrial Alcohol and the field service hereunder, and the unexpended balances of the appropriations made for salaries and expenses, Bureau of Prohibition, Department of Justice, including the field service thereof, insofar as may be required for the performance of the functions transferred by this order to the Commissioner of Internal Revenue, shall be transferred on the books of the Treasury Department to the appropriation entitled "Collecting the Internal Revenue", which shall thereafter be available in the Bureau of Internal Revenue as a single fund for expenditure for the purposes named in the laws mating the separate appropriations for "Salaries and Expenses, Bureau of Industrial Alcohol, Treasury Department", "Salaries and Expenses, Bureau of Prohibition, Department of Justice", and "Collecting the Internal Revenue", respectively; and appropriations, if any, made to the Bureau of Industrial Alcohol and the Department of Justice, respectively, for the fiscal year 1935, for the performance of the functions transferred by t4is order to the Bureau of Internal Revenue shall likewise be transferred on the books of the Treasury Department to the appropriation "Collecting the Internal Revenue", subject to the conditions herein set forth.
vol. 53, id., p. ?flXVII (emphasis added)
(Exhibit H)

GENERAL PROVISIONS
5. Executive Orders Numbered 6166, and 6540, dated June 10, 1933, July 27, 1933, and December 28, 1933, respectively, are revoked insofar as they are in conflict with the provisions of this order.
6. This order shall take effect upon the sixty?first calendar day after its transmission to Congress, unless otherwise determined in accordance with law.
(Promulgated March 10, 1934.) Vol. 53, id., p. Lxxxvii (emphasis added) (Exhibit K)

ACCOUNTS OF INTERNAL REVENUE RECEIPTS
Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection districts. (R.S. sec. 239, amended by Feb. 18, 1875, C. 80, 18 Stat. 317.) (U.S.C., Title 5, sec.
259.)
Vol. 53, id., p. LXXXVII
(Exhibit H)

FRAUDS UPON THE REVENUE
The General Counsel for the Department of the treasury, under direction of the Secretary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof. (R.S. sec. 376; May 10, 1934,
11.40 A.M., c 277, sec. 512, 48 Stat. 758.) (U.S.C., Title 5, sec. 326.)
Vol 53, id., p. T.773CV111 (Exhibit H)

REPORT OF MONEYS RECOVERED TO BE MADE BY GENERAL
COUNSEL FOR THE DEPARTMENT OP THE TREASURY
The General Counsel for the Department of the Treasury shall report all moneys recovered or collected under his direction to the officer from whom the bond or other evidence of debt was received, who shall give proper credit therefore; and he shall report in like manner all credits allowed by due course of law on any suits under his direction. (R.S. sec. 378; May 10, 1934, 11.40 A.M., c. 277, sec. 512, 48 stat. 758.) (U.S.C., Title 5, sec. 328.)
Vol. 53, id., p. LXXXVIII (Exhibit H)
The Reader's attention will now be directed to a government publication entitled, "Official Opinions of the Attorneys General of the United States." At Vol. 38, pp. 116?117, it states that:
"Prior to March 3, 1927, there was, in the Bureau of Internal Revenue, a unit known as the Prohibition Unit in which certain field positions were not required to be filled in accordance with the Civil Service Act and established this unit as a separate bureau in the Treasury Department known as the Bureau of Prohibition.. 11 Official opinions of the Attorneys General of the United States," id., p. 116

REPORT
"The Act of May 27, 1930, c. 342, 46 Stat. 427, transferred the Bureau of Prohibition to the Department of Justice.. .Executive Order No. 6166 of June 10, 1933, transferred the investigative work connected with prohibition enforcement to the Division of Investigation of the Department of Justice. Thereafter this work was consolidated in a unit of the Division of Investigation known as the Alcoholic Beverage Unit,..
id., at p. 117
"It thus appears that when the Bureausof Prohibition was abolished by Executive Order No. 6166 as of August 10, 1933, all of the employees of the Bureau had been appointed thereto on the basis of a classified civil service status,..
id., at p. 117 (emphasis added) (Exhibit I)
Further, when referring to Section 5 of this publication at pp. 125, 126 taming to E.O. 6166, it states, in part, as follows:
Section 5 of Executive Order no. 6166, provides in

"The functions of prosecuting in the courts of the United States claims and demands by, and offenses against, the Government of the United States, and of defending claims and demands against the Government, and of supervising the work of United States attorneys, marshals, and clerks in connection therewith, now exercised by any agency or officer, are transferred to the Department of Justice.

"As to any case referred to the Department of Justice for prosecution, or defense in the courts, the function of decision whether and in what manner to prosecute, or to defend, or to compromise, or to appeal, or to abandon prosecution or defense, now exercised by any agency or officer, is transferred to the Department of Justice."

The effect of the above quoted provision is to vest in the Attorney General exclusive control of any case after it has been referred to his department. It should be observed, however, that the provision did not in any way curtail the Attorney General's prior and plenary power. It merely withdrew from all other officers such power and authority as they theretofore held, leaving the Attorney General in plenary control of any case once it has been referred to the Department of Justice.
The primary broad power of the Attorney General is in part inherent, appertaining to the office, and in part derived from various statutes and decisions. This power is plenary and carries with it the authority to make it effective, including authority to consider all matters germane to any case over which the Attorney General has obtained jurisdiction.
id., at pp. 125, 126 (emphasis added) (Exhibit I)

Also, in a book listing the numerous Executive Orders throughout the history of America, E.O. No. 6166 is shown on p. 512 as follows:
"6166: June 10* Consolidation, reorganization, transfer, and abolition of certain Government executive agencies ordered. Code 47; July 1933 CSA 137, Sept. 1934 CSA 156; M 445.

*Has form of a proclamation." (Exhibit J)
When trying to decipher the language of this E.O., it was translated as follows: "Code 47" means Volume 47 of the Statutes at Large; "CSA" means Civil Service Act; and, "2(445" means Exec. Ord. relating to the Panama Canal. J.J. McGuigan. The latter reference that E.O. 6166 is "relating to the Panama Canal" proves to be of critical concern. (The asterisk noting that this "Order" "Has form of a proclamation," also proves to be very interesting since no "proclamation" has, as yet, been found.) On p. 556, of this same book, it shows EM. 6639, which says:
"6639: Mar. 10* Consolidation of executive agencies engaged in the enforcement of the Internal Revenue laws ordered, and all authority, powers, and functions vested in the Internal Revenue Commissioner. sept. 1934 CSA 172; Code 49.
*Has form of a proclamation." (Exhibit K)

Although, the DOJ cites their "expressly delegated" and "vested" authority to criminally prosecute tax cases pursuant to E.O. 6166, the above E.O. appears to have "all authority, powers, and functions vested in the Internal Revenue Commissioner" to enforce the Internal Revenue laws. When referring back to E.O. 6639 of this Report, it states that the only power and authority given to the A.G. was "in connection with violations of the National Prohibition Act occurring prior to the repeal of the Eighteenth amendment." The only "plenary power" that was vested to the DOJ, was "derived from various statutes and decisions" ONLY relating to the National Prohibition Act.

III. THE ATTORNEY GENERAL, UNITED STATES ATTORNEYS, ASSISTANT
UNITED STATES ATTORNEYS, THEIR DELEGATION OF
AUTHORITY, AND EXECUTIVE ORDER NO. 6166.
Pursuant to Title 28, sec. 501, p. 90, "The Department of Justice is an executive department of the United States at the seat of Government." (Exhibit 14 The A.G. "shall" be appointed by the President with the advice and consent of the Senate and is "the head of the Department of Justice." (sec. 503, p. 91, Exhibit M) Let's now examine what authority and power(s) were conferred and/or vested to the A.G. of the DOJ by E.O. 6166.
Under the heading of "Notes of Decisions," No. 5, entitled, "Compromise of claims" (28 USC 503, p.92, Exhibit N), one of the "powers" allegedly conferred and/or vested to the Attorney General of the DOJ by E.O. 6166, was the "powers of compromise" pursuant to sec. 194 of Title 31. (see, Exhibit 0) Title 31, which pertains to "Money and Finance," sec. 194 states:
194. Compromise. -?Upon a report by a district attorney, or an special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending  that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws. (R.S. sec. 3469.)
44 Stat. 987, 69th Cong., 1925?26 (Exhibit 0)

There is nothing in this section that relates to subtitle A taxes nor any other type of taxes. This section, though, could pertain to the Uniform Commercial Code (UCC), or as known at that particular point and time, the Negotiables Instruments Act, since the contents of this chapter (Oh. 6, where sec. 194 is found) pertains to "Debts Due By, or To, The United States." (44 Stat. 986, Ch. 6, Exhibit 0) (This entire chapter needs to be looked at very closely since secs. 191 through 235 has to do with "debts due to the United States;" what kind of "currency" is to be used to pay these "debts," etc.)
The second section that is referred to in Note 5 (Exhibit N) that allegedly vested "powers" to the DOJ via S.D. 6166, is "section 1661 of title 26." This section, at the writing of this Report, has not been located. I have researched the Statutes at Large for this section clear back to the Revised Statutes of 1875 and have not been able to locate said section. It is possible that said section and/or title was mistakenly misprinted in Note 5 as was discussed at pp. 2 and 3 of this Report regarding the printing error in the DOJ  "Manual for Criminal Tax Trials." One of the reasons I am suggesting this is, that there is a section 1661 in Title 18 that has to do with "Robbery ashore," "Chapter 81?-Piracy And Privateering." This section states:

Whoever, being engaged in any piratical cruise or enterprise, or being of the crew of any piratical vessel, lands from such vessel and commits robbery on shore, is a pirate, and shall be imprisoned for life. June 25, 1948, c.645, 62 Stat.775. [derived from R.S. sec.5371.]
18 USC 1661

Even if, by any stretch of the imagination, the above section was the section being referred to in Note 5, there is no expressly delegated authority to be "transferred" conferring and/or vesting any "powers" to the DOJ to prosecute subtitle A criminal tax cases, unless the DOJ considers the American "taxpayer" a pirate who is committing robberty (tax evasion) on shore (the District of Columbia.)

We now turn to 28 USC 531, at pp. 143, 144, in the "Explanatory Notes," (Exhibit P), where it discusses the statutory creation of the Federal Bureau of Investigation (FBI) pursuant to the Act of Mar. 22, 1935, C. 39, title II, 49 Stat. 77. This "Note" mentioned section 3 of E.O. 6166 of June 10, 1933, which,...
"specifically recognized the Bureau of Investigation in the Department of Justice and provided that all that Bureau's functions together with the investigative - functions of the Bureau of Prohibition were ?transferred to and consolidated in a Division of Investigation in the Department of Justice,...". 28 USC 531, expl. notes, pp. 143, 144 (Exhibit F)

This "Division" then became designated as the FBI which was a consolidation of the Bureau of Investigation and Bureau of Prohibition. It appears the infamous FBI was created by statute, in clear, concise American English language. What statute in clear and concise American English language created the IRS?

Now, let's examine the authority and power(s) of United States attorneys. The President "shall" appoint U.S. attorneys for each judicial district, for a ten of four years, by and with the advice and consent of the Senate. (28 USC 541, p.150, Exhibit Q) The A.G., then, "may" appoint assistant U.S. attorneys aUSa's) "in any district when the public interest so requires." (28 USC 542, p. 153,

Exhibit R) aUSa's are "officers of the United States courts for their respective districts..." (28 Usc 542, Note 2, Exhibit R [emphasis added]) and, all attorneys appointed pursuant to Title 28, "shall take an oath of office to execute faithfully his duties." (28 usc 544, p. 159, Exhibit S.) Now to describe those "duties:"
Sec. 547. Duties
Except as otherwise provided by law, each United States attorney, within his district, shall??
(1) prosecute for all offenses against the United States; (2) prosecute or defend, for the Government, all civil actions, suits or proceedings in which the united States is concerned;
(3) appear in behalf of the defendants in all civil actions, suits or proceedings pending in his district against collectors, or other officers of the revenue or customs for any act done by them or for the recovery of any money exacted by or paid to these officers, and by then paid into the Treasury;
(4) institute and prosecute proceedings for the collection of fines, penalties, and forfeitures incurred for violation of any revenue law, unless satisfied on investigation that justice does not require the proceedings; and
(5) make such reports as the Attorney General may direct. 28 Usc 547, p. 162 (Exhibit T)
In Item 1 above, it states the U.S. attorney(s) "shall prosecute for all offenses against the United States." Just what does "all offenses" mean, and/or consist of? What authority and power(s) does an U.S. attorney have to criminally prosecute tax cases concerning subtitle A taxes?
In order to address that question we will now turn to the "Reviser's Notes" "1948 Note," at p. 163, (Exhibit T), and the Statutes at Large (Exhibit U) in an attempt to answer these questions.
As stated in the "1948 Note," the specific duties fixed by sections 485?489 of Title 28, U.s.c., 1940 ed., and the second paragraph of section 305e of fltle 35, U.S.C., 1940 ed., to prosecute and defend both civil and criminal proceedings, are covered in subsections (a) (1)?(4) of this section.

Use of "revenue law" in subsection (a) (4) in this section, which is based on section 486 ot Title 28, U.S.C., 1940 ed., obviates repetition of provisions relating to customs and revenue laws as both are covered by the term. For discussion of this point, see reviser's note under section 3283 in Rouse Report 152, to accompany H.R. 1600 Eightieth Congress, for revision of the Criminal code.
The following sections of Title 5, U.S.C., 1940 ed., are superseded by, covered by, or inconsistent with subsection (a) (2) (5) of this section, subsection (b) of this section, and section 5 of Executive Order No. 6166 of June 10, 1933, transferring to the Department of Justice the function of supervising the work of United States attorneys in connection with suits by or against the United States exercised by any agency or officer:... 28 USC 547, p. 163 (Exhibit T) (emphasis added)

Section 329 goes on to state:
Section 329 authorizing said General Counsel to instruct United States attorneys, marshals and clerks in all matters relating to suits, except for taxes, forfeitures and penalties, and to require them to make such reports to him as be may direct. The first provision of section 329 of Title 5, U.S.C., 1940 ed., is covered by the last paragraph of this section under which the Attorney General exercises supervision of the duties of United States attorneys. The Director of the Administrative Office of the United States Courts supervises the duties of clerks under chapter 41 of this title. The provision for authority of said General Counsel over marshals, also contained in section 329, is incorporated in section 547 of this title in which such authority is vested in the Attorney General. 28 USC 547, p. 163 (Exhibit T) (emphasis added)
In order to get some idea of the general application of the above sections, the following explanations will be discussed.
First, secs. 485-489 of Title 28 were replaced with sec. 507 which gives "specific duties.. .to prosecute and defend both civil and criminal proceedings" which are "covered in subsections (a) (l)?(4) of this section" by the Itassistant attorney general" described as follows:
507. Assistant Attorney General for Administration.

(a) The Attorney General shall appoint, with the approval of the President, an Assistant Attorney General for Administration, who shall perform such duties as the Attorney General may prescribe.
(b) The position of Assistant Attorney General for Administration is in the competitive service..
28 USC 507 (emphasis added)

One of the "criminal proceedings" that may be prosecuted by the above "assistant attorney general" can be found in the second paragraph of sec. SOSe of Title 25, 1940 edition, as referred to in the first part of the "1948 Note" (Exhibit T). This sec. has now been repealed and replaced by 18 U.S.C. 1159 on Sept. 1, 1948, and is entitled, "Misrepresentation in sale of products" (Indian products). This section does not infer, in any way, that the DOJ has any vested authority to criminally prosecute subtitle A, chapter 1, income tax cases.
Further, the use of the term "revenue law" in subsection (a) (4), of sec. 547, relates to customs and revenue laws, i.e., excise taxes, alcohol, tobacco and firearms, etc., and ONLY gives statutory authority to civilly collect fines, penalties, and forfeitures for violation of any of these "customs and revenue laws" by the DOJ through the U.S. attorney.

Section 5 of E.O. 6166, "transferred" to the DOJ the function of supervising the work of United States attorneys in connection with suits by or against the United States exercised by any agency or officer. Based on Title 5, sec. 329, which is now incorporated in 28 USC 547, authorized the General counsel to instruct U.S. attorneys, marshals and clerks in all matters relating to suits, except for taxes, forfeitures and penalties, and required them to make such reports to the General counsel as he directed. Again, no mention of authority or power by the DOJ to criminally prosecute subtitle A, chapter 1, income tax cases.

Now, to continue on through this maze of trickery and deceit. The Revised Statutes, secs. 362?381 pertained to the DoS; secs.
771?775, C. 14, pertained to the Judiciary, entitled, "District Attorneys, Marshals, and clerks;" and, sec. 838 of the Judiciary pertained to ch. 16, entitled, "Fees." In dealing with these sections we will now refer to the following Statutes at Large:
CHAP. 152.--An Act to amend section seven hundred and seventy?three of the Revised Statutes.
"SEC. 773. It shall be the duty of the United States district attorneys to make and forward to the Solicitor of the Treasury, for his information and the purposes of a permanent record, such reports relating to suits in which the United States is a party as may be required by the Solicitor of the Treasury with the approval of the Attorney?General." 36 Stat. 294, Apr. 9, 1910. (Exhibit U)
and;
CHAP. 231.??2n Act To codify, revise, and amend the
laws relating to the judiciary....
SEC. 291. wherever, in any law not embraced within this Act, any reference is made to, or any power or duty is conferred or imposed upon, the circuit courts,
-such reference shall, upon the taking effect of this Act, be deemed and held to refer to, and to confer such power and impose such duty upon, the district courts. 36 stat. 1167, Mar. 3, 1911. (Exhibit V) and;  [CHAPTER 277.] M ACT

To provide revenue, equalize taxation, and for other purposes, that this Act, divided into titles and sections according to the following Table of Contents, may be cited as the "Revenue Act of 1934"

SEC. 512 ? GENERAL COUNSEL FOR THE TREASURY.
(a) There is hereby created in the Department of the Treasury the office of General Counsel for the Department of the Treasury (hereinafter in this section referred to as the "General Counsel"). The General Counsel shall be appointed by the President, by and with the advice and consent of the Senate, and shall receive compensation at the rate of $10,000 per annum. The General Counsel shall be the chief law officer of the department, and shall perform such duties in respect of the legal activities thereof as may be prescribed by the Secretary or required by law. The President is authorized to appoint, by and with the advice and consent of the Senate, an Assistant General Counsel for the Bureau of Internal Revenue and to fix his compensation at a rate not in excess of $10,000 per annum. - ..The General Counsel, with the approval of the Secretary, is authorized to delegate to any Assistant General Counsel any authority, duty, or function which the General Counsel is authorized or required to exercise or perform.
(b) The offices of General Counsel for the Bureau of Internal Revenue, Assistant General Counsel for the Bureau of Internal Revenue, Solicitor of the Treasury, and Assistant Solicitor of the Treasury are hereby abolished. The powers, duties, and functions of such offices are hereby transferred to the General Counsel.
(c) Nothing in this section shall be construed to affect the duties, powers, or functions imposed upon, or vested in the Department of Justice, or any officer thereof, by existing law. 48 Stat. 680, at 758, 759, May 10, 1934. (emphasis added) (Exhibit W)

finally;
[CHAPTER 748.] AN ACT
To promote the development of Indian arts and crafts and to create a board to assist therein, and for other purposes. -
SEC. 6. Any person who shall willfully offer or display for sale any goods, with or without any Government trade mark, as Indian products or Indian products of a particular Indian tribe or group, resident within the United States or the Territory of Alaska, when such person knows such goods are not Indian products or are not Indian products of the particular Indian tribe or group, shall be guilty of a misdemeanor and subject to a fine not exceeding $2,000 or imprisonment not exceeding six months, or both such fine and imprisonment.

It shall be the duty of each district attorney, to whom the Board shall report in writing any violation of the provisions of this section which has occurred within his jurisdiction, to cause appropriate proceedings to be commenced and prosecuted in the proper courts of the United States for the enforcement of the penalties herein provided. 49 stat. 891 at 893, Aug. 27, 1935 (emphasis added) (Exhibit X)

Again, no mention that the DOJ has the "expressly delegated" or "vested" authority and power to criminally prosecute subtitle A, chapter 1, income tax cases! The above Act was passed in 193$, and E.G. 6166 was made effective in 1933!!

IV. DELEGATION OF AUTKORITY FROM THE DEPARTMENT OF THE TREASURY
TO THE COMISSIONER OF INTERNAL REVENUE
This Report will now provide the facts and law concerning the delegated authority of the Department of the Treasury to the Commissioner of Internal Revenue that totally obliterates any "expressly delegated," and/or "vested" authority to the DOJ to criminally prosecute a natural born, private American Citizen/Person for subtitle A, chapter 1, income taxes, who is earning an honest livelihood within one of the States of these united states of America.

The following will be quoted directly from the 1988 CCH, vol. 9, Standard Federal Tax Reports, entitled, "Organization and Procedure of the Internal Revenue Service." At p. 67,025, it states:
.112 Administration-?Statement of principles.--The function of the Internal Revenue Service is to administer the Internal Revenue Code.
Tax policy for raising revenue is determined by Congress. With this in mind, it is the duty of the Service to carry out that policy by correctly applying the laws enacted by Congress, to determine the reasonable meaning of various Code provisions in light of the Congressional purpose in enacting them; and to perform this work in a fair and impartial Manner, with neither a government nor a taxpayer point of view.

At the heart of administration is interpretation of the Code. It is the responsibility of each person in the Service, charged with the duty of interpreting the law, to try to find the true meaning of the statutory provision and not to adopt a strained construction in the belief that he is "protecting the revenue." The revenue is properly protected only when we ascertain and apply the true meaning of the statute.
The Service also has the responsibility of applying and administering the law in a reasonable, practical manner. Issues should only be raised by examining officers when they have merit, never arbitrarily or for trading purposes. At the same time, the examining officer should never hesitate to raise a meritorious issue. It is also important that care be exercised not to raise an issue or to ask a court to adopt a position inconsistent with an established Service position.
Administration should be both reasonable and vigorous. It should be conducted with as little delay as possible and with great courtesy and considerateness. It should never try to overreach, and should be reasonable within the bounds of law and sound administration. It should, however, be vigorous in requiring compliance with law and it should be relentless in its attacks on unreal tax devices and fraud.
Rev. Proc. 64?22, 1964?1 CB(Part 1)689 (CON, p.67,026) (Exhibit Y) (emphasis added)
and;
.12 counsel. -?The chief counsel is the lawyer for the Internal Revenue Service and a member of the Commissioner's executive staff. As an assistant general counsel of the Treasury, he is responsible to the General counsel of the Treasury for standards of practice, professional competence, and all legal matters.
T.D.O. No. 150?37, March 17, 1955. (emphasis added) CON, Id., sec. 5975.12, p. 67,026 (Exhibit Y)
By virtue of the authority vested in me by reorganization plan No. 26 of 1950, there are hereby transferred to the Commissioner of Internal Revenue the functions of the Secretary of the Treasury, and to the chief counsel for the Internal Revenue Service the functions of the General Counsel for the Department of the Treasury under section 3469 of the Revised Statutes, as amended (31 U.S.C. 194), insofar as claims arising in the- administration of the internal revenue laws are concerned.
The Commissioner or the Chief Counsel may, in such manner as he shall from time to time direct, delegate to his subordinates any function transferred to him by this order.
T.D.0. No. 150?60, June 3, 1964. (emphasis added) (Comment: This T.D.O. pertains to banking transactions.) CON, id., p. 67,026 (Exhibit Y)

The General Counsel of the Treasury has delegated authority, subject to his review,, to the Chief Counsel for the Internal Revenue Service.
General Counsel Order No.4 (Revised), October 5, 1979. (Comment: No T.D.O.) Ccli, Id., p. 67,026, (Exhibit Y)
and;
31. Inspection of returns.??The Commissioner of Internal Revenue has authorized the District Directors, the Director of International Operations, Service Center Directors, and the Chief, Disclosure Staff to permit (1) inspection of returns in their custody by an applicant eligible therefore in accordance with paragraph (c) of Req. sec. 301.6103(a)?i and (2) inspection of returns in their custody by U.S. Attorneys and attorneys of the Department of Justice in accordance with paragraphs (g) and (h) of Reg. sec. 301.6103(a)-i.
C.D.O. No. 83 (Rev. 5), 39 P.R. 8072, 749 CCE sec.6780. (Comment: No. T.D.O.) Ccli, id., sec. 5975.31, p. 67,029 (emphasis added) (Exhibit 7)

Authority has been delegated to District Directors, Service Center Directors and the Director of International operations to permit inspection of taxpayers' returns which are in their custody, to the same persons and under the same conditions as outlined in 26 CFR 301.6103(a)?1(c).
C.D.O. No. 86 (Rev. 5), Jan. 16, 1976, 769 CCR sec. 6312. (Comment: No. T.D.O.) CCH, id., p. 67,029, (Exhibit Y) (emphasis added)

Authority to permit inspection of certain returns and related documents and to disclose information with respect to persons filing returns has been delegated.
C.D.0. No. 156 (Rev.3), June 27, 1983, 83(10) CCH sec. 6628. (Comment: No. T.D.O.) CCH, id., p. 67,029, (Exhibit Y)

The Commissioner's authority to disclose return information to State and local child support enforcement agencies is delegated.
C.D.0. No. 156(fliend. 4), April 14, 1978, 789 Ccli, sec. 6568. (Comment: No T.D.O.) Ccli, id., p. 67,029 (Exhibit Y)

The delegation order has been revised to authorize certain officials of the Internal Revenue Service to disclose tax information and to permit testimony and the production of documents.
C.D.O. No. 156 (Rev.2), 1982-1 CB 343. (Comment: T.D.O. 150?37) CCR, id., p. 67,029, (Exhibit Y)

Authority is delegated for the disclosure of return
information to Federal officers and employees for the administration of non-tax federal criminal laws.
C.D.O. No. 156 (Rev.2) amendment 1, 1982?1 CD 349.

(Comment: No T.D.O.) CCR, Id., p. 67,030, (Exhibit Y)
(emphasis added)
The delegation order is amended to red legate responsibility to authorize testimony of IRS employees from the Regional to the District and Service Center levels.
C.D.O. No. 156 (Rev.1) Amend.3, January 27, 1982, 82
(10) CCR sec. 6344. (Comment: T.D.O. 150?37) CCR, id.,
p. 67,030, (Exhibit 19

.317 International Operations Division. ??Effective May 1, 1956, the International Operations Division was transferred from the Baltimore District to the Office of Assistant Commissioner [Compliance].

Rev. Proc. 56-18, 1956?1 CE 1043, amending Rev. Proc.
55?2, 1955?2 CE 898, and Com. Reo. Order No. 15, 1953-
2 CE 505.
Del. Order 36 (Rev. 1), which granted authority to the Director of International Operations, is revoked.
C.D.O. No. 36(Rev..1), 1983?2 CE 407. OCR, id., sec. 5975.317, p. 67,030, (Exhibit 19

Del. Order 32 (Rev.1), which-delegated authority to the Director of International Operations to perform the functions of District Directors of Internal Revenue, is revoked.
C.D.O. No. 32(Rev.1), 1983?2 CD 406. OCR, id., p. 67,030, (Exhibit Y)

.3172 Jeopardy assessments.?-Authority is delegated to the District Director to make jeopardy and termination assessments. In the event that the District Director has to exclude himself from personal involvement, the jeopardy or termination assessment will be made by the Assistant District Director or other delegated official.
C.D.O. No. 219, 7/28/86. CaR, id., sec. 5975.3172, p. 67,030, (Exhibit Y)

.318 Len on property.?-The Commissioner has delegated the authority to levy on property held by third persons, to issue final demand for enforcement to levy, and to release levy and return property.
C.D.O. No. 149, Kay 22, 1975, 759 CCH sec. 6621. CaR, id., sec. 5975.318, p. 67,030, (Exhibit Y)

.3185 Liens for taxes.??The chief, Collection Branch in the Compliance Division, is authorized to file tax liens.
C.D.O. No. 3.96, June 25, 1982. CCH, id., sec. 5975. 3185, p. 67,030, (Exhibit Y)

.3186 National office of IRS.??By the authority vested in me as secretary of the Treasury by section 1002 ofSl U.S.C.; section 7801(a) and 7803 of the Internal Revenue Code of 1954, as amended; section 321(b) of 31 U.S.C., and Reorganization Plan No. 1 of 1952 as made applicable to the Internal Revenue Code of 1954 by section 7804(a) of such Code and by Executive Order No. 10574 [1954?2 C.B. 732), approved November 5, 1954; and as provided by section 7802 (b) of the Internal Revenue Code of 1954, the following offices continue uninterrupted as they existed prior to this order, with the changes noted below:
1. Establishment and Continuation.
a. Office of the Associate Commissioner (Operations)..
(1) The Associate Commissioner. . .is responsible for the following activities:
(a) Serves as the spokesperson for the operating functions, which are:...investigation of criminal fraud involving any internal revenue laws (except those concerning alcohol, tobacco, or firearms) ;. . .With this order, also provides guidance on tax treaty administration, international compliance, and foreign tax administration assistance.
(b) Provides policy guidance and direction to the Assistant Commissioner (Collection), Assistant Commissioner (Examination), Assistant Commissioner (Criminal Investigation),...and, with this order, the Assistant Commissioner (International) .. -.
(2) Under the supervision of the Associate Commissioner (operations) are the following organizations:
(a) Office of the Assistant Commissioner (Collection)
(b) Office of the Assistant Commissioner (Examination)
(c) Office of the Assistant Commissioner (Criminal Investigation)....
(e) Office of the Assistant Commissioner (International), established with this Order.
b. Office of Associate Commissioner (Policy and Management)
The Associate Commissioner (Policy and Management) is the principal advisor to the Commissioner on policy matters affecting agency administration.
(1) The Associate Commissioner (Policy and Management) is responsible for the following activities:
(a) Serves as the spokesperson for the management functions, which are: .. .tax forms and publication design printing, and distribution; and operation of the IRS Data Center (payroll and non-tax data processing)..

.c. Office of Associate Commissioner (Data Processing)
The Associate Commissioner (Data Processin9E) is the principal advisor to the Commissioner on policy matters affecting data processing.
(1)- The Associate Commissioner (Data Processing) is responsible for the following activities:
(a) Serves as the spokesperson for the data processing functions, which are: processing of tax returns and information documents; accounting for all revenues collected by the service; maintaining master files of all taxpayer accounts; managing all large?scale tax?processing computers in the Service; the tax information program; and designing, developing, testing, and maintaining computer software used on large?scale tax?processing computers in the Service.
(b) Provides policy guidance and direction to the Assistant Commissioner (Computer Services), the Assistant Commissioner (Returns and Information Processing), and the Assistant Commissioner (Tax System Redesign).
Cc) Represents the Service, as designated by the Commissioner, to the Department of the Treasury, Office of Management and Budget, Congress, and the public on major data processing issues, and discusses or explains the Service's policy formulation.and long-term plans...
3. The Corporation Tax and individual Tax Divisions are transferred to the Chief Counsel, with the authority to supervise and evaluate the work of all officers and employees of the functions transferred. The transfer of such personnel, records, equipment and funds will be determined by the Commissioner of Internal Revenue and Chief Counsel, as appropriate.
4. The Chief Counsel, pursuant to delegated authority from the General Counsel, is authorized to take necessary action on all personnel and administrative matters pertaining to the Office of Chief Counsel, including but not limited to those for the appointment, classification, promotion, demotion, reassignment, transfer or separation of officers or employees; however, all personnel and administrative matters concerning senior Executive Service or Performance Management Recognition System employees in the Office of Associate Chief Counsel (International) whose primary duties do not involve litigation or in the Office of Associate Chief Counsel (Technical), shall be approved by the Commissioner of Internal Revenue prior to implementation.
5. The Commissioner will exercise the Service's final authority concerning substantive interpretation of the tax laws as reflected in legislative and regulatory proposals, revenue rulings, letter rulings, and technical advice memoranda...

.7. Except for the specific positions and titles in Sections 1 and 6 of this order, the Commissioner, Internal Revenue service, may create, abolish, or modify offices and positions within the Internal Revenue service as may be necessary to effectively and efficiently provide for the administration of tax laws or other responsibilities assigned to the Internal Revenue service. The authority of the Commissioner, Internal Revenue Service, to create, abolish, or modify offices under this delegation is subject only to limitations that exist by law or Department of the Treasury rules and regulations. (Comment Added: This sec. does not state the Commissioner OF Internal Revenue Service, but says "Commissioner, [comma), Internal Revenue Service".)
8. The above changes shall be implemented upon such date as the Commissioner of Internal Revenue may determine. (Comment Added: Now, this says "Commissioner OF Internal Revenue." Is he/she the same as the "Commissioner, Internal Revenue Service"??) Effective immediately, the Commissioner of Internal Revenue is authorized to effect, at appropriate times and in an orderly manner, such transfers of functions, personnel, positions, equipment and funds as may be necessary to implement the provisions of this order.
9. All offices in existence within the Internal Revenue Service but not mentioned in this order are continued without interruption.
10. Effect on other Treasury Department Orders. This
? order supersedes Treasury Department Order: 150?103,
October 3, 1985.
T.D.O. 150.02, I.R.B. 1986?19, 12. Ccli, id., sec. 5975.
3186, pp. 67,030?67,032, (Exhibit Y) (emphasis added)

.319 office of Chief Counsel.-?The Corporation Tax and Individual Tax Divisions and the Appeals function were transferred to the office of Chief Counsel.
C.D.O. No. 190, April 20, 1982. CCE, id., sec. 5975. 319, p. 67,032, (Exhibit Y)
Effective March 17, 1986, all international functions within the Office of Chief Counsel were consolidated into the Office of Associate Chief Counsel (International). Previously, the National Office international legal and technical support responsibilities were divided among various officers within the Chief Counsel's office.

The Office of the Associate Chief Counsel (International) is responsible for addressing issues raised by taxpayers that concern the U.S. taxation of international transactions and is currently attemptin9 to determine the areas in which guidance is needed in the form of regulations or published rulings.
Announcement 86?56, I.R.B. 1986?17, April 23, 1986. CCH, id., sec. 5975.319, pp. 67,032, 67,033 (Exhibit Y)

.34 Return execution.??The authority to execute returns under 26 CFR 301.6020-1(b) when the person required to file such return fails to do so is delegated to Service Center Collection Branch managers.
C.D.O. No. 182 (Rev. 4), February 11, 1987. CCH Sec. 6323. COR, Id., sec. 5975.34, p. 67,033 (Exhibit Y)

.358 Summonses.??A revised list of Internal Revenue officers and employees who are allowed to take testimony under oath, examine books, papers and records and set the time and place for examination in compliance with a summons was issued.
C.D.O. No. 4 (Rev.13), 1982?1 CE 331. CCE, id., sec. 5975.358, p. 67,034 (Exhibit Y)

The delegation order is revised to eliminate the requirement that the authority to issue "John Doe" summonses delegated to certain Service officers and employees may be exercised by them only after obtaining pre-issuance legal advice.
C.D.O. No. 4 (Rev. 14), I.R.B. 1983?38, 20. CCH, id., p. 67,034 (Exhibit 7)

The delegation order is revised to delegate authority to aides of Revenue Officers, GS?5 and above, to serve any summonses issued by a Revenue Officer GS?9 and above.
C.D.0. No. 4 (Rev.15), April 6, 1984. CCR, id., p. 67,034 (Exhibit 7)
Authority to issue immunity orders pursuant to the Organized Crime Control Act of 1970 has been delegated to the Commissioner of Internal Revenue.

T.D.O. No. 150?88, Nov. 29, 779 CCK sec. 6357. CCE, id., p. 67,034 (Exhibit fl (emphasis added)
The authority to make determinations and to issue orders to compel testimony under a grant of immunity has been delegated to specified officials.
C.D.0. 169 (Rev.1), 1982?2 CB 747. CCR, id., p. 67,034 (Exhibit Y) (emphasis added)
The commissioner's authority to obligate funds for payment to third parties who request reimbursement for the costs of complying with summonses is delegated to certain officials of the Internal Revenue Service.
C.D.O. No. 178, June 8, 1979, 79(10) CCH sec. 6665. CCH, id., p. 67,034 (Exhibit 7)

.368 Tax audits.?-Authority has been delegated to the commissioner of Internal Revenue to undertake certain

tax audits and checks and to furnish tax return information related thereto to the Assistant Secretary (Administration) and others.
T.D.O. No. 150?87, July 29, 1977, 779 CCH. sec. 6914. CCE, id., sec. 5975.368, p. 67,034) (Exhibit Y) (emphasis added) (Comment Added: This section is very important because it appears to relate to T.D.O. 150?29. If so, this entire section is deceiving, misleading and hinges on the borderline of fraud regarding the "Service.")
All of the above listed sections of the CCH play a major role in the subject of this Report which is E.O. 6166. Therefore, due to limited space and getting too far off point of the main subject for purposes of this Report, the above information has only been documented for reference purposes only. The subject of TDO's, CDO's, and other delegation of authority orders, is a separate issue and one that should be addressed on its own. However, the following brief summary will provide some working knowledge as to their function in relationship to E.O. 6166.

V. TREASURY DEPARTMENT ORDERS (TDO' 8)/COMMISSIONER DELEGATION ORDER (eDO'S), AND THEIR EFFECT ON THE DEPARTMENT OF JUSTICE FOR PROVIDING THE EXPRESS DELEGATED AUTHORITY TO CRIMINMLY PROSECUTE
SUBTITLE A TAX CASES.
This portion of the Report will now address the Treasury Department Orders (TDO's), and Commissioner Delegation Orders (CDo's). Since this Report is directed toward the D0J's questioned authority to criminally prosecute subtitle A tax cases, we must first identify the subject(s) who initially began these criminal investigations and what authority they have. In referring back to CCH, p. 67,026, Exhibit Y, entitled, "Effect Of Reorganization Plans," sec. .12, it states:
.12 Counsel.--The Chief Counsel is the lawyer for the Internal Revenue Service and a member of the Commissioner's executive staff. As an assistant general counsel of the Treasury, he is responsible to the General Counsel of the Treasury for standards of practice, professional competence, and all legal matters.
T.D.O. No. 150?37, March 17, 1955. (See, Exhibit I)

You will notice this section refers to TDO No. 150?37. This specific TDO was never published in the Federal Register, and according to the Department of the Treasury DIRECTIVE, No. 00-07, dated February 13, 1987, TDO No. 150?37 was renumbered to 150?10 on April 22, 1982, giving the commissioner of the internal Revenue delegated responsibility for the internal revenue laws. Since TDO's 150?37 and 150?10 were never published in the Federal Register, can it be possible that any applicability to the American public was ever intended? If the If the American public was to be adversely effected by these TDO's, doesn't the Government have a duty and responsibility, under the Law, to publish such rules, regulations, procedures, in the Federal Register?

Let us now turn to the next portion of section .12, which states:
By virtue of the authority vested in me by reorganization plan No. 26 of 1950, there are hereby transferred to the Commissioner of Internal Revenue the functions of the Secretary of the Treasury, and to the Chief Counsel for the Internal Revenue Service the functions of the General Counsel for the Department of the Treasury under section 3469 of the Revised Statutes, as amended (33. U.S.C. 194), insofar as claims arising in the administration of the internal revenue laws are concerned. id., p. 67,026 (Comment Added: No T.D.O. for this specific section. See, Exhibit Y.)
This paragraph does not refer to any TDO, but declares that the "authority vested" to the Commissioner of Internal Revenue and the Chief Counsel for the IRS, was due to the reorganization plan No. 26 of 1950, which allowed them to carry out the functions under 31 USC 194, which had to do with "Money and Finance" (see, Exhibit 0), and making a "compromise." So much for that presumed "vested authority regarding criminal prosecutions for subtitle A tax cases-!!!

The next paragraph deals with TDO No. 150?60, and states:
The Commissioner or the Chief Counsel may, in such manner as he shall from time to time direct, delegate to his subordinates any function transferred to him by this order.
T.D.O. No. 150?60, June 3, :1964. (emphasis added) (See, Exhibit Y)
TDO No. 150-60 was renumbered to 150-13 on June 3, 1964 and provides delegation to the Commissioner of Internal Revenue and to the Chief Counsel for the Internal Revenue Service of certain compromise functions under section 3469 of the Revised Statutes.

Again, the above section and TDO relates to Title 31, "Money and Finance," and has no connection with DOJ ?s "expressly delegated" authority to criminally prosecute subtitle A tax cases.

The next paragraph has no TDO, therefore, it must only apply to the officers and employees within their own domain. It states as follows:
The General Counsel of the Treasury has delegated authority, subject to his review, to the Chief Counsel for the Internal Revenue Service. General counsel order No.4 (Revised), October 5, 1979. (Comment Added: No T.D.O.) (See, Exhibit Y)

We will now look at the TDO's that are delegated to the Commissioner of Internal Revenue:
Old TDo No. 103?13; superseded by New TD 15?41; Delegation of Authority to the Commissioner of Internal Revenue, to Perform Certain Functions Related to the Enforcement of 31 CFR 103 (Bank Secrecy Act Regulations) (dated 09/06/85)

Old TDO No. 131; Renumbered TDO 150?25; Delegation of Commissioner of Internal Revenue Over Non?Retro?active Internal Revenue Laws (dated 03/08/51)

TDO No. 150, Cancelled; Performance of Functions Under Reorganization Plan No. 1 of 1952 (dated 03/15/52)
Old TDO No. 150?01; Reissued TDO 150?01; Designation of Internal Revenue Districts (dated 06/30/86)
Old TDO No. 150?02; Reissued TDO 150?02; Establishment of Certain Offices in the National Office of the Internal Revenue Service (dated 07/30/86)
Old TDO No. 150?25; Renumbered TOO 150-04; Delegation to Commissioner of Internal Revenue of Final Approval of Compromises (dated 06/01/53)
Old TDO No. 150-28; Renumbered TDO 150-05; Delegation of Authority to Certify Assessment Lists (dated 07/06/53)
Old TOO No. 150?29; Renumbered TDO 150?06; Designation as Internal Revenue Service (dated 07/09/53)
Old TDO No. 150-30; Cancelled; Delegation to Commissioner of General Authority Over Functions in the Internal Revenue Service (dated 0 5/15/52)
Old TOO No. 150-32; Renumbered TOO 150-07; Delegation to Commissioner of Internal Revenue of Final Approval of Closing Agreements (dated 11/18/53)
Old TOO No. 150?37; Renumbered TOO 150?10; Commissioner of the Internal Revenue Delegated Responsibility for Internal Revenue Laws (dated 04/22/82)
Old TOO No. 150?60; Renumbered TDO 150-13; Delegation to Commissioner of Internal Revenue Service and to Chief Counsel for the Internal Revenue Service of Certain compromise Functions Under section 3469 of the Revised Statutes (dated 06/03/64)
Old TOO No. 150?62; Renumbered TDO 150-14; Delegation to Commissioner of Internal Revenue of Certain Functions Relating to Extensions of Time (dated 10/26/64)
Old TOO No. 150?69; Renumbered TDO 150-15; Delegation to Commissioner of Internal Revenue of Functions Relating to Internal Revenue Officers and Employees (dated 12/13/79)
Old TOO No. 150-75; Renumbered TOO 150-28; Delegation of Authority (dated 08/19/71)
Old TOO No. iso-si; Renumbered TDO 150-29; Authority for the Commissioner of Internal Revenue to Undertake Certain Tax Audits and Checks and to Furnish Tax Return
Information Related Thereto to the Assistant Secretary (Administration) and Others (dated 11/23/82)
Old TDO No. 150?88; Renumbered TDO 150-19; Treasury Department Order delegating the Authority for Issuance of Immunity Orders Pursuant to 18 U.S.C. ss6002 and 6004 in Proceedings Arising Under the Laws Administered by the Internal Revenue Service (dated 11/29/77)
Old TOO No. 150?104; Renumbered TDO 150?03; Designation of Internal Revenue Regions and Regional Service Centers (dated 01/24/85)
Old TOO No. 150?107; Renumbered TOO 150?24; Delegation of Authority to the Commissioner of the Internal Revenue Service of Responsibilities set forth in Section 646 of the Deficit Reduction Act of 1984 (dated 01/31/85)
Old TOO No 221?3 (Rev. 2); Renumbered TDO 150?27; Transfer of Functions to the Internal Revenue Service (dated 01/14/77)

Now, after many pages containing certain facts, laws, orders, regulations, historical documentation, et cetera, the question still remains: What is the expressly delegated authority vested in the DOS to criminally prosecute natural born, private American Citizens/ Persons for subtitle A, chapter 1, income taxes, who are earning an honest livelihood within one of the several States of these united states OF America? There are the specific authorities and powers by Congress to expressly delegate this power and authority to the DOJ?

In 1946, the Administrative Procedure Act (hereinafter An), was adopted, and said Act required federal agencies to publish in the Federal Register statements of their central and field organizational structures as well as the methods by which their functions were channeled (delegation orders); see 5 USC sec. 552. It is acknowledged by both the Department of the Treasury and IRS that these items must be so published; see 31 CFR sec. 1.3(a), and 26 CPR, Sec. 601. 702 (a). In fact, it is acknowledged that anything concerning the American public must be published.

In 1953, Revenue Ruling 2 (1953?1 CE 484) was issued, and it required all divisions or units of the IRS to publish in the Federal Register any item of concern to the American public. This was more clearly expressed in Rev. Proc. 55?1 (1955?2 CE 897) as follows:
It shall be the policy to publish for public information all statements of practice and procedure issued primarily for internal use, and, hence, appearing in internal management documents, which affect rights or duties of taxpayers or other members of the public under the Internal Revenue Code and related statutes. (emphasis added)
And, that which is expressed above currently manifests itself within 26 CFR sec. 601.601(d) (2) (b), which reads as follows:
A "Revenue Procedure" is a statement of procedure that affects the rights or duties of taxpayers or other members of the public under the code and related statutes or information that, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge. (emphasis added)
Since the authority must flow from congress, who legislates the laws, to the President, who executes the laws by an Executive order, it is then passed on to the Department of the Treasury, whereby the Secretary issues TDO's to the commissioner of the Internal Revenue, who, in turn, issues CDO's to the lower echelon agencies, bureaus, departments, et cetera. Thus, each delegation order must be examined to determine the authority conveyed therein.

In 1949, Congress enacted a law authorizing the President to reorganize the executive departments; see 63 Stat. 203, oh. 226, codified at 5 USC, sec. 901, et seq. Pursuant to this authority, the President promulgated Reorganization Plan No. 26 of 1950 (15 FR 4935 64 stat. 1220), which restructured the entire Treasury Department via the following:
[T]here are hereby transferred to the Secretary of the Treasury all functions of all other officers of the Department of the Treasury and all functions of all agencies and employees of such Department.

By this reorganization plan, all statutory and delegated authority of anyone in the Treasury Department was immediately divested and placed into the hands of the Secretary. Thereafter, Reorganization Plan No. 1 of 1952 (17 FR 2243, 66 Stat. 823) reorganized the Bureau of Internal Revenue, the name of which was allegedly changed to the Internal Revenue Service the following year; see T.D. 6038, 1953?2 CB 443. -

Based upon these reorganization plans, on March 15, 1952, the Secretary issued TDO No. 150 which authorized the continued performance of functions by Treasury officers and agents until changed by subsequent order. This TDO established a series of later orders, all of which deal with, and concern, administration of the internal
revenue laws. 

This Report is by no means complete. However, after wading through this maze of convoluted drivel, the Reader must, again, ask themselves the question that was asked on the first page of this Report: flat is the expressly delegated authority by the DOJ to criminally prosecute American Citizens/Persons for subtitle A, chapter 1, income taxes, earning an honest livelihood within one of the several free and independent states of the Union? Your answer(s) will be sincerely welcome.