The nations tax law is the 26th title of the 50 titles that make up the Federal Statutes at large. Title 26 is divided in to several subtitles. Of those Subtitle F "Administration of title" is where we are going to start.
Here we find definitions of words that, unless otherwise specifically changed at a specific statute, are the definitions to be used when reading the title. In other words, a specific word may have a title definition, but when applied to a specific tax, that definition may be altered to be more precise for that chapter or tax.
One of the confusing things about this law, is the definition and the usage of the term "the secretary".
(A) Secretary of the Treasury. The term "Secretary of the Treasury" means the Secretary of the Treasury personally, and shall not include any delegate of his.
(B) Secretary. The term "Secretary" means the Secretory of the Treasury or his delegate.
Do you see the confusion here? Definition (A) means ONE PERSON and one person only. Definition (B) can mean one of 2 possibilities, meaning 2 different people. So when the congress wrote the law where it says "The Secretary may prescribe", who are they talking about? The Treasury Secretary, aka the head honcho, the boss, or are they talking about his delegate?
This is a major confusion point when talking about this law.
Remember what I wrote in the previous post about the office of management and budget? And the IRS pamphlets and booklets lacking a proper OMB number? If you read through the IRC you will find that it is "the secretary" (which one?) that does the prescribing of them. In other words, they create them, direct what is to be included within them, and what they must do and look like. A secretary created the w-4 form for example, and decided the claim of exemptions had to be accompanied by a sworn statement of truth. Meaning the perjury oath. Now, was it the Treasury secretary, or a delegate that created it? And how do we know the information on the form is correct, but more to the point, the instruction sheet attached to it, given to companies that call them selves "employers" is correct?
How can you hold that person accountable for accurate information if the law does not distinguish between the two? Or do we hold the Treasury Secretary responsible for everything his delegates do? If so we won't be able to keep Treasury secretary's around for very long. Nor will the courts (again) hear cases involving this kind of claim.
This shows why the Office of Management and Budget's exemption to the IRS is wrong, and shows why the IRS should have to follow the same law as every other department, or agency of the US government.