This series deals with 26 USC 7401. It shows that the "secretary" in the Code IRC is so overly broad that the term "secretary" can mean anyone and not Robert Rubin as most all believe. The proof is below and proves that when they write a regulation it can be whomever they want it to be. If HUD writes a regulation it can be the secretary of HUD. If HHS writes a regulation the secretary is the secretary of HHS and so on with each agency. Here is a prime example before getting into 7401 in other sections.

Subpart B-Definitions
§ 250.11 Meaning of terms.
When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meaning ascribed in this section. Words in the plural form shall include the singular and vice versa, and words importing the masculine gender shall include the feminine. The terms ''includes'' and ''including'' do not exclude things not enumerated which are in the same general class. Bureau of Alcoholic Beverage Taxes. Director. The Director, Bureau of
Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, D.C.Director of the service center. A director of an internal revenue service center.
A Bureau of Alcohol, Tobacco and Firearms Region.
Regional director (compliance). The principal ATF regional official responsible for administering regulations in this part.
Revenue Agent. Any duly authorized Commonwealth Internal Revenue Agent
of the Department of the Treasury of Puerto Rico. Secretary. The
Secretary of the Treasury of Puerto Rico.
Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.
United States Bureau of Alcohol, Tobacco and Firearms office. The Bureau
of Alcohol, Tobacco and Firearms office in Puerto Rico operating under
the direction of the Regional Director (Compliance), North Atlantic Region, New York, NY 10048.(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended (27 U.S.C. 205) Aug. 16, 1954, ch. 736, 68A Stat. 775 (26 U.S.C. 6301); June 29, 1956, ch. 462, 70 Stat. 391 (26 U.S.C. 6301)) [T.D. ATF-48, 43 FR 13551, Mar. 31, 1978] EDITORIAL NOTE: For FEDERAL REGISTER citations affecting § 250.11, see the List of CFR Sections Affected in the Finding Aids section of this volume.

I am now putting before you 26 USC 6301.
Sec. 6301 Collection authority.
The Secretary shall collect the taxes imposed by the internal revenue laws.

In reading it would you define which "Secretary" the CODE is referring? Don't you think it is overly broad? Is it Robert Rubin? No it is not because the regulation above defined the Secretary as the Secretary of the Treasury of Puerto Rico. The name of the Secretary is Xenia Velez Silva, P.O. Box 9024140, San Juan, Puerto, Rico 00902 Phone number 787-721- 2020.
Like I say, there are many secretaries but the only one defined in 26 USC 6301 is Silva and no one else can be named Secretary that can be named to collect "taxes imposed by the internal revenue laws." Now what are you people going to do? These are not what I say, this is right out of their own books of law and regulations. This is fact and not opinion. Think you have been had? You can bet your sweety booty you have. Go ahead, CODE plead and you can see where it will get you? How can you defend a code plead that the secretary Robert Rubin can't collect taxes in 6301. The court will say sure the Secretary can collect the taxes we want form you. Hey the court is not lying because they said the Secretary and did not name names. You cannot defend against that, can you? The answer is a resounding NO. But, what if you had this knowledge of 27 CFR 250.11? Now your question of attack would be different, right? Go pull the two Stats bolded in the regulation250.11 at the end. That is Congress speaking and those two Statutes at Large will clear the air. So onward to 26 USC 7401 authority found in the regs created by that secretary. By the way, see if the Secretary of Puerto Rico is mentioned as the Secretary to collect or assess anything in the below Regulations pertaining to 7401, AFTER reading 26 USC 7401 first. Hey, you have to do some work,. This is not a free meal ticket. If you can't get the books they are attacking you with, just bend over and say stick it to me master.

§ 70.191 Authorization.
(a) In general. No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be commenced unless the Director, Bureau of Alcohol, Tobacco and Firearms, or designated delegate, or the Chief Counsel for the Bureau, or designated delegate, directs that the action be commenced.
(b) Property held by banks. The Director shall not authorize or sanction any civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, from any deposits held in a foreign office of a bank engaged in the banking business in the United States or a possession of the United States unless the Director believes: (1) That the taxpayer is within the jurisdiction of a U.S. court at the time the civil action is authorized or sanctioned and that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office of the bank outside the United States or a possession of the United States; or (2) That the taxpayer is not within the jurisdiction
of a U.S. court at the time the civil action is authorized or sanctioned, that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office of the bank outside the United States or a possession of the United States, and that such deposits consist, in whole or in part, of funds transferred from the United States or a possession of the United States in order to hinder or delay the collection of a tax imposed by the provisions of 26 U.S.C. enforced and administered by the Bureau.
(26 U.S.C. 7401)

Now you know who is the "secretary" in 7401, because I bolded it above. Not the secretary you thought, was it? Also, when reading the above and not knowing it deals with ATF, one would have to assume that the term "taxpayer" was you. This is how the writers of the law do it to confuse the hell out of you so you believe the words they throw at you, you "taxpayer." You have no comeback because you read the CODE/IRC and it gives you no clue as to whom the "taxpayer" really is. 26 USC 7701 (a) 14) does not tell you who a "taxpayer" is.

Section 301 of 26 CFR is the administration of the income tax for ATF activities. See above after going through all the CFR Titles, only one shows 26 USC 7401 authority. The term "Secretary" in 26 U.S.C. 7401 is so overly broad that it simply does not mean the Secretary of the Treasury, Robert Rubin, like everyone believes. Nor is it the Secretary of the Treasury of Puerto Rico. BUT, the delegate could be the Regional director or the Chief, Tax Processing Center, or the Commissioner, couldn't he? Re read 27 CFR 250.11 The regulation proves it because a regulation narrows down terms and is specific. The same is true for 26 USC 6020. The Secretary of the Treasury can be many people, but not
specifically Robert Rubin. Again the fraud by not conveying exactly who is the secretary in the CODE STATUTE. That is left to the regulations.

CIVIL ACTIONS BY THE UNITED STATES
§ 301.7401-1 Authorization.
(a) In general. No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Commissioner (or the Director, Alcohol, Tobacco and Firearms Division, with respect to the provisions of subtitle E of the Code), or the Chief Counsel for the Internal Revenue Service or his delegate authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced. (b) Property held by banks. The Commissioner shall not authorize or sanction any civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, from any deposits held in a foreign office of a bank engaged in the banking business in the United States or a possession of the United
States unless the Commissioner believes- (1) That the taxpayer is within the jurisdiction of a U.S. court at the time the civil action is authorized or sanctioned and that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office of the bank outside the United States or a possession of the United States; or
(2) That the taxpayer is not within the jurisdiction of a U.S. court at the time the civil action is authorized or sanctioned, that the bank is in possession of (or obligated with respect to) deposits of the taxpayer in an office outside the United States or a possession of the United States, and that such deposits consist, in whole or in part, of funds transferred from the United States or a possession of the United States in order to hinder or delay the collection of a tax imposed by the Code.
For purposes of this paragraph, the term ''possession of the United States'' includes Guam, the Midway Islands, the Panama Canal Zone, the Commonwealth of Puerto Rico, American Samoa, the Virgin Islands, and Wake Island.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7188, 37 FR 12796, June 29, 1972]

Just to point out in the administration section of 26 CFR 301.7403 is strictly for ATF, here is the actual section on liens and shows that you cannot have a lien if not involved in ATF activity. Of course there is no 26 USC authority because it is all in house Treasury Decisions. Reading closely you will see 6331 mentioned, which, in previous series, was proven to apply to strictly government employees and of course anyone involved in AFT or cotton activity.

26 CFR Ch. I (4-1-97 Edition) § 301.7403-1
§ 301.7403-1 Action to enforce lien or to subject property to payment of tax.
(a) Civil actions. In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the Attorney General or his delegate, at the request of the Commissioner (or the Director, Bureau of Alcohol, Tobacco, and Firearms, or the Chief Counsel for the Bureau, with respect to the provisions of subtitle E of the Code), or the Chief Counsel for the Internal Revenue Service or his delegate, may direct a civil action to be filed in a district court of the United States to enforce the lien of the United States under the Code with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title or interest, to the
payment of such tax or liability. In any such proceeding, at the instance of the United States, the court may appoint a receiver to enforce the lien, or, upon certification by the Commissioner or the Chief Counsel for the Internal Revenue Service during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.

An interesting section below states violations OTHER THAN the ATF can be seized, but never states what the OTHER things are. To do so they would have to state Government employees and Law enforcement officers. When reading 403.25 it lists those sections related to AFT as 26 USC which I bolded below.

Subpart C-Seizures and Forfeitures
§ 403.25 Personal property subject to seizure.
Personal property may be seized by the Commissioner of Internal Revenue or his delegate for forfeiture to the United States when involved, used, or intended to be used, in violation of the internal revenue laws, other than Chapters 51 (distilled spirits), 52 (tobacco) and 53 (firearms) of the I.R.C. (Sec. 7321, 68A Stat. 869; 26 U.S.C. 7321.) (Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325 (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326(a)) [T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]

§ 403.26 Forfeiture of seized personal property.
(a) Administrative forfeiture. (1) Personal property seized as subject to forfeiture under the internal revenue laws and this part which has an appraised value of $2,500.00 or less shall be forfeited to the United States in administrative forfeiture proceedings except as otherwise provided in this section. (2) If the Commissioner or his delegate seizes personal property which is forfeitable under the internal revenue laws and this part and which in his opinion is valued at $2,500.00 or less, he shall cause a list containing a particular description of the seized property to be prepared in duplicate and an appraisal thereof to be made by three sworn appraisers, selected by the Commissioner or his delegate, who shall be respectable and disinterested citizens of the United States residing within the internal revenue district wherein the seizure was made. Such list and appraisement shall be properly attested by the Commissioner or his delegate and such appraisers. (3) If such
forfeitable personal property is found by the appraisers to be of the value of $2,500.00 or less, the Commissioner or his delegate shall publish a notice once a week for thrree consecutive weeks, in som newspaper of the judicial district where property was seized, describing the articles and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within 30 days from the date of the first publication of such notice.
(4) Any person claiming the personal property so seized, within the time specified in the notice, may file with the District Director of the internal revenue district in which the property was seized a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $250, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation. The District Director shall transmit such claim, together with the duplicate list or description of the property seized, to the United States Attorney for the district in which such property was seized. Both the claim and the cost bond should be executed in quadruplicate.
(b) Judicial condemnation. Personal property seized as subject to forfeiture under the internal revenue laws and this part which has an appraised value of more than $2,500 and such seized property which has an appraised value of $2,500 or less with respect to which a bond has been filed pursuant to paragraph (a)(4) of this section, shall be forfeited to the United States in judicial condemnation proceedings, as authorized by the Director, General Legal Services Division, Office of Chief Counsel, Internal Revenue Service, or his delegate.
(Sec. 7323, 7325, 7326, 7401, 68A Stat. 869, 870, 873, 72 Stat. 1429, as
amended; (26 U.S.C. 7323, 7325, 7326(a), 7401)) [T.D. 7433, 41 FR 39312,
Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344, Dec. 23, 1977]

When reading the above, any person can be any taxpayer. Very vague indeed in a IRC CODE 26 USC. However, in the context of the regulation, you know "any" person and "any" taxpayer to be anyone involved in ATF cotton, government employment or government (U.S.) Law enforcement.
A word of caution. Government employees, when reading Title 5 CFR can be Doctors, Lawyers, Nurses, Dentists, bread makers and candlestick makers if hired by the U.S. Government. These people are in the "special (occupational) tax" group that pays income taxes. The government wants all people to believe that all Drs., lawyers, nurses, dentists, bread makers and candlestick makers are "taxpayers." They are not. That is why they throw terms like employee and wages at us to detract from the real argument as shown in this series, when we argue wages and employee definitions ad on infinitum, till blue in the face and never win. It is a no win situation.

Never, ever argue code sections anymore. Go right to the enacting Statutes at Large and the regulations that attach. The U.S. attorney loves you to argue, as well as the IRS, the CODE. Reason being, the CODE is so vague they can make of it what they want and you have no defense. The example is 26 USC 6301. Start getting educated and use the Statutes at Large and regs, and NOT this crap called code pleading. You will NEVER win code pleading. But I will surely bet they will run  for the hills when you say, "we are not ever going to use code, we are using the true law of the Statutes at large and not some prima facie of the law and the regulations that attach.

The case to pull is Stephen v United States, 319 U.S. 423. Read the last page. Because the CODE is inconsistent with the Statute at Large because what was left out of the Code. Till the next time. And, as I always say, check me out. Don't trust me because I may be a government plant giving you wrong info.

Sincerely
The Informer