§7621 — Internal revenue districts
2 citing cases
Statute Text — 26 U.S.C. §7621
The President shall establish convenient internal revenue districts for the purpose of administering the internal revenue laws. The President may from time to time alter such districts.
For the purpose mentioned in subsection (a), the President may subdivide any State, or the District of Columbia, or may unite into one district two or more States.
Treasury Regulations
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Treas. Reg. §301.7621-1Internal revenue districts
For delegation to the Secretary of authority to prescribe internal revenue districts for the purpose of administering the internal revenue laws, see Executive Order No. 10289, dated September 17, 1951 (16 FR 9499), as made applicable to the Code by Executive Order No. 10574, dated November 5, 1954 (19 FR 7249).
2 Citing Cases
§ 7621 and Execu- tive Order #10289, is the situs of the taxable arti- cles, activities and/or transactions from which the alleged taxable income was derived? 3. What delegated authority, whether statutory or other- wise, does IRS have for administering the class or classes of tax at issue? (See 5 U.S.C. § 558(b)) 4. What “officer, employee, or age