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Will The IRS Be Targeting Middle-Class Americans For Audits?... Got y'all again...
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IRS agents are “relatively low-level executive officers” with a correspondingly narrow range of official discretion. Mark v. Groff, 521 F.2d at 1380-81
Federal Civil Judicial Procedures and Rules, Rule 81( f ) DEFINITION, OFFICERS OF THE UNITED STATES. “Under any rule in which reference is made to an officer or agency of the United States, the term “officer” includes a district director of internal revenue, a former district director or collector of internal revenue, or the personal representative of a deceased district director or collector of internal revenue.” This rule is now missing from published Rules. I wonder why!
Federal Civil Judicial Procedures and Rules, Rule 4(j) states that the Court jurisdiction and immunity fall under a foreign State and refers reader to Foreign Sovereign Immunities Act of 1976, 28 USC §1608.
Pollock v. Farmers' Loan and Trust Company, (1895), U.S. Supreme Court case in which the court voided portions of the Wilson-Gorman Tariff Act of 1894 that imposed a direct tax on the incomes of American citizens and corporations, thus declaring the federal income tax unconstitutional.
1. The IRS is not a U.S. Government Agency. It is an Agency of the IMF. (Diversified Metal Products v. IRS et al. CV-93-405E-EJE U.S.D.C.D.I., Public Law 94-564, Senate Report 94-1148 pg. 5967, Reorganization Plan No. 26, Public Law 102-391.)
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