§Why CasetextPricing

United States of America v. Barringer et al

MOTION to Dismiss

6 Cited authorities

  1. Section 7401 - Authorization

    26 U.S.C. § 7401   Cited 506 times   2 Legal Analyses
    Providing that "no civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced"

  2. Section 93 - Illinois

    28 U.S.C. § 93   Cited 144 times
    Defining the geographic boundaries of the Northern District of Illinois

  3. Section 72 - Public offices; at seat of Government

    4 U.S.C. § 72   Cited 15 times

    All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law. 4 U.S.C. § 72 July 30, 1947, ch. 389, 61 Stat. 643.

  4. Section 7514 - Authority to prescribe or modify seals

    26 U.S.C. § 7514   Cited 1 times

    The Secretary is authorized to prescribe or modify seals of office for the district directors of internal revenue and other officers or employees of the Treasury Department to whom any of the functions of the Secretary of the Treasury shall have been or may be delegated. Each seal so prescribed shall contain such device as the Secretary may select. Each seal shall remain in the custody of any officer or employee whom the Secretary may designate, and, in accordance with the regulations approved by

  5. Section 301.6301-1 - Collection authority

    26 C.F.R. § 301.6301-1   Cited 24 times

    The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue. See, however, section 6304, relating to the collection of certain taxes under the provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4). 26 C.F.R. §301.6301-1

  6. Section 601.101 - Introduction

    26 C.F.R. § 601.101   Cited 23 times

    (a)General. The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed. Within an internal revenue district the internal revenue laws are administered by a district director of internal revenue