MEMO TO: David K. Smith Oklahoma Tax Commission State of Oklahoma c/o 2501 Lincoln Blvd. Oklahoma City 73194-0001/tdc OKLAHOMA STATE FROM: Paul Andrew, Mitchell, B.A., M.S. Counselor at Law DATE: June 2, 1997 SUBJECT: Agreement on Coordination of Tax Administration between Oklahoma Tax Commission and "IRS" [sic] I have recently come to possess a photocopy of your Agreement on Coordination of Tax Administration, executed between the Oklahoma Tax Commission and the Internal Revenue Service, as requested and received by a Citizen of Oklahoma state on May 16, 1997. In Section 2: Definitions, We find the following definition: 2.2 IRS The term "IRS" means the Internal Revenue Service, U.S. Department of the Treasury [sic]. [bold emphasis added] Please provide Us with the exact citation(s) within Title 31, United States Code, which authorize the Internal Revenue Service to exist as a department or bureau within the U.S. Department of the Treasury. Our reading of Title 31 tells Us that the Internal Revenue Service is not listed among those subordinate bureaus and departments, unlike the Bureau of Engraving and Printing, which is listed therein. See 31 C.F.R. 51.2 and 52.2 for regulations. Please also take note of the fact that Title 31, United States Code ("U.S.C."), has been enacted into positive law, rendering it conclusive evidence of the statutes in question. By comparison, Title 26, U.S.C., has not been enacted into positive law, which means that Internal Revenue Code ("IRC") section 7851(a)(6)(A) now controls the applicability of all of subtitle F of the IRC -- Procedure and Administration. The term "this title" as that term is used at IRC 7851(a)(6)(A) refers to Title 26, U.S.C. For proof, compare, in pari materia, the Historical and Statutory Notes following 28 U.S.C. 132, with the original Act dated June 25, 1948, C. 646, Sections 2 to 39, 62 Stat. 985 to 991, as amended, specifically under the sub- heading "Continuation of Organization of Court" [sic]. While you are investigating your answer to this question, please allow Us also to refer you specifically to the California Supreme Court case of People v. Boxer, docket number S-030016, dated December 1992. See Full Faith and Credit Clause for authority. Thank you very much for your consideration. Sincerely yours, /s/ Paul Andrew, Mitchell, B.A., M.S. Counselor at Law and federal witness c/o 2509 N. Campbell Avenue, #1776 Tucson 85719/tdc ARIZONA STATE email: supremelawfirm@yahoo.com website: http://www.supremelaw.org copy: Supreme Law School The Internet # # #
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