This series is to show how the levy and lien process only applies to AFT, Cotton, Government employees and Law Enforcement in government. Again the REVENUE AGENT is using Title 27 regulations for the BATF agency and citing Title 26 USC as it's authority to prosecute you, whether civil or criminal. The reason the IRS leaves off 6331(a) on the lien/levy form is the fact that sooner than later people would see that it does not apply to them. Your employer is not the employer that has wages subject to levy as is shown in the regulations before. Again, through out all these Series I have searched the following Titles of CFR for each 26 USC cited as authority, they are Titles 5, 7, 12, 20, 26, 27, 29, 31 and 42. Those that are found are printed within all the series. If you don't find a CFR listed it does not exist as showing 26 USC authority. 26 USC 6331 was searched and below are the results.

Bureau of Alcohol, Tobacco and Firearms, Treasury § 70.1
Subpart F—Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer

GENERAL
70.501 Meaning of terms. 70.502 Applicability to certain credits or re-funds.
70.503 Ultimate burden. 70.504 Conditions to allowance of credit or refund. 70.505 Requirements on persons intending to file claim.
CLAIM PROCEDURE
70.506 Execution and filing of claim. 70.507 Data to be shown in claim.
70.508 Time for filing claim.
PENALTIES
70.509 Penalties.
Subpart G—Losses Resulting >From Disaster, Vandalism, or Malicious Mischief
DEFINITIONS
70.601 Meaning of terms.
PAYMENTS
70.602 Circumstances under which payment may be made.
CLAIMS PROCEDURES
70.603 Execution and filing of claims. 70.604 Record of inventory to support claims. 70.605 Claims relating to imported, domes-tic and Virgin Island liquors. 70.606 Claimant to furnish proof. 70.607 Supporting evidence. 70.608 Action on claims.
DESTRUCTION OF LIQUORS
70.609 Supervision.
Subpart H—Rules, Regulations and Forms
70.701 Rules and regulations. 70.702 Forms and instructions.
Subpart I—Disclosure
70.801 Publicity of information. 70.802 Rules for disclosure of certain
specified matters. 70.803 Requests or demands for disclosure in
testimony and in related matters.
AUTHORITY: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207,5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021,6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314,6321, 6323, 6325, 6326, 6331–6343, 6401– 6404, 6407, 6416, 6423,
6501–6503, 6511, 6513, 6514,6532, 6601, 6602, 6611, 6621, 6622, 6651,
6653, 6656– 6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901,
7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406,
7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513,
7601–7606, 7608–7610, 7622, 7623, 7653, 7805.
SOURCE: T.D. ATF–6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

Please note above all the 26 USC code section authorities that apply to ATF .
Subpart A—Scope
§ 70.1 General.
(a) The regulations in Subparts C, D, and E of this part set forth the procedural and administrative rules of the Bureau of Alcohol, Tobacco and Fire-arms for: (1) The issuance and enforcement of summonses, examination of books of account and witnesses, administration of oaths, entry of premises for examination of taxable objects, granting of rewards for information, canvass of regions for taxable objects and persons, and authority of ATF officers. (2) The use of commercial banks for payment of excise taxes imposed by 26 U.S.C. Subtitles E and F. (3) The preparing or executing of returns; deposits; payment on notice and demand; assessment; abatements, credits and refunds; limitations on assessment; limitations on credit or refund; periods of limitation in judicial proceedings; interest; additions to tax, additional amounts, and assessable penalties; enforced collection activities; authority for establishment, alteration, and distribution of stamps, marks, or labels; jeopardy assessment of alcohol, tobacco, and firearms taxes, and registration of persons paying a special tax. (4) Distilled spirits, wines, beer, tobacco products, cigarette papers and tubes, firearms, ammunition, and explosives.
(b) The regulations in Subpart F of this part relate to the limitations
imposed by 26 U.S.C. 6423, on the refund or credit of tax paid or collected in respect to any article of a kind subject to a tax imposed by Part I, Subchapter A of Chapter 51, I.R.C., or by any corresponding provision of prior internal revenue laws. © The regulations in Subpart G of this part implement 26 U.S.C. 5064, which permits payments to be made by

27 CFR Ch. I (4–1–97 Edition) § 70.161
(g) Exception. Whenever necessary to protect the interests of the government, the regional director (compliance) of the region in which a notice of Federal tax lien was filed or the Chief, Tax Processing Center other than the official who filed the lien, may receive and act on an administrative appeal of a lien in accordance with this section. (h) Exclusive remedy. The appeal established by section 6326 of the Internal Revenue Code and by this section shall be the exclusive administrative remedy with respect to the erroneous filing of a notice of Federal tax lien.
[T.D. ATF–316, 56 FR 55079, Oct. 24, 1991]

SEIZURE OF PROPERTY FOR COLLECTION OF TAXES
§ 70.161 Levy and distraint.
  (a) Authority to levy—(1) In general. If any person liable to pay any tax neglects or  refuses to pay the tax within 10 days of notice or demand, the regional director (compliance) or Chief, Tax Processing Center  who initiated the assesment (or, on that official's request, any other regional director (compliance) or the Chief, Tax Processing Center) may proceed to collect the tax by levy, provided the taxpayer has been furnished the notice described in §70.162(a) of this part. The regional director (compliance) or the Chief, Tax Processing Center may levy upon any property, or rights to property, whether real or personal, tangible or intangible, belonging to the taxpayer. The regional director (compliance) or the Chief, Tax Processing Center may also levy upon property with respect to which there is a lien provided by 26 U.S.C.6321 for the payment of the tax. For exemption of certain property from levy, see 26 U.S.C. 6334 and §§ 70.241 through 70.245 of this part. As used in 26 U.S.C. 6331 and this section, the term ‘‘tax'' includes any interest, additional amount, addition to tax, or assessable penalty, together with costs and expenses. Property subject to a Federal tax lien which has been sold or other-wise transferred by the taxpayer may be seized while in the hands of the transferee or any subsequent transferee. However, see 26 U.S.C. 6323(I)(2) and § 70.144 of this part concerning the subrogation rights of certain transferees. Levy may be made by serving a Notice of Levy on any person in possession of, or obligated with respect to, property or rights to property subject to levy, including receivables, bank accounts, evidences of debt, securities, and salaries, wages, commissions, or other compensation. Except as provided in §70.162© of this part with regard to a levy on salary or wages, a levy extends only to property possessed and obligations which exist at the time of the levy. Obligations exist when the liability of the obligor is fixed and determinable although the right to receive payment thereof may be deferred until a later date. For example, if on the first day of the month a delinquent taxpayer sold personal property subject to an agreement that the buyer remit the purchase price on the last day of the month, a levy made on the buyer on the 10th day of the month would reach the amount due on the sale, although the buyer need not satisfy the levy by paying over the amount to the regional director (compliance) or the Chief, Tax Processing Center until the last day of the month. Similarly, a levy only reaches property in the possession of the person levied upon at the time the levy is made. For example, a levy made on a bank with respect to the account of a delinquent taxpayer is satisfied if the bank surrenders the amount of the taxpayer's balance at the time the levy is made, including interest thereon to the date of surrender. The levy has no effect upon any subsequent deposit made in the bank by the taxpayer. Subsequent deposits may be reached only by a subsequent levy on the bank. (2) Jeopardy cases. If the regional director (compliance) or the Chief, Tax Processing Center finds that the collection of any tax is in jeopardy, that official may make notice and demand for immediate payment of such tax and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in 26 U.S.C. 6331(a) or the 30- day period provided in 26 U.S.C. 6331(d). (3) Bankruptcy or receivership cases. During a bankruptcy proceeding or a receivership proceeding in either a Federal or a State court, the assets of the taxpayer are in general under the . . . . . .

    I broke in here because it is too long to reproduce. But in reading the above if one was no understanding where it came from, ATF, one would assume it applied to all people in all walks of life. This is not so and the icing on the cake is stated below as to whom the levy/lien apply. It does not apply to any other than those defined below, with the exception that it also applies to ATF people. The definition of EMPLOYER is given below and I ask, is this the definition of your employer? Or, does your employer fit the definition so that he is made liable to withhold money for Levy or Notice of Levy?

(4) Certain types of compensation.—(I) Federal employees. Levy may be made upon the salary or wages of any officer or employee (including members of the Armed Forces), or elected or appointed official, of the United States, the District of Columbia, or any agency or instrumentality of either, by serving a notice of levy on the employer of the delinquent taxpayer. As used in this paragraph, the term ‘‘employer'' means:
(A) The officer or employee of the United States, the District of Columbia, or of the agency or instrumentality of the United States or the District of Columbia, who has control of the payment of the wages,
or
(B) Any other officer or employee designated by the head of the branch, department, or agency, or instrumentality of the United States or of the District of Columbia as the party upon whom service of the notice of levy may be made. If the head of such branch, department, agency or instrumentality designates an officer or employee other than one who has control of the payment of the wages, as the party upon whom service of the notice of levy may be made, such head shall promptly notify the Director of the name and address of each officer or employee so designated and the scope or extent of the authority of such designee.

If you are not one of the above, then are you one of the following in this section?

(ii) State and municipal employees. Salaries, wages, or other compensation of property or rights to property upon which a levy has been made are not sufficient to satisfy the claim of the United States for which the levy is made, the regional director (compliance) or the Chief, Tax Processing Center may thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property or rights to property subject to levy of the person against whom such claim exists or on which there is a lien imposed by 26 U.S.C. 6321 (or the corresponding provision of prior law) for the payment of such claim until the amount due from such person, together with all costs and expenses, is fully paid. © Service of notice of levy by mail. A notice of levy may be served by mailing the notice to the person upon whom the service of a notice of levy is authorized under paragraph (a)(1) of this section. In such a case the date and time the notice is delivered to the person to be served is the date and time the levy is made. If the notice is sent by certified or registered mail, return receipt requested, the date of delivery on the receipt is treated as the date the levy is made. If, after receipt of a notice of levy, an officer or other person authorized to act on behalf of the person served signs and notes the date and time of receipt on the notice of levy, the date and time so noted will be presumed to be, in the absence of proof to the contrary, the date and time of delivery. Any person may upon written notice to the Chief, Tax Processing Center or to the region director (compliance) having jurisdiction over such person, have all notices of levy by mail sent to one designated office. After such a notice is received by the Chief, Tax Processing Center or the regional director (compliance), notices of levy by mail will sent to the designated office until a written notice withdrawing the request or a written notice designating a difference office is received by the Chief, Tax Processing Center or the regional director (compliance).
(26 U.S.C. 6331 and 6332)

    I have bolded a certain office in the above for a particular reason. When you understand who this office is occupied by, it becomes very clear as to whom you are dealing with when the IRS comes after you in any way, shape, or form using an overly broad code statute that must have a regulation drafted by that agency head before he can use it and make it apply to you. HOWEVER, if you are not involved in that activity for which the regulation was written, the statute cannot apply to you. Here my friends is who occupies the Chief, Tax Processing Center and the regional Director (compliance) right out of their own regulations
printed here verbatim.

Subpart B—Definitions
§ 70.11 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 imparting 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. ATF officer. An officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part. Bureau. The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, DC 20226.CFR. The Code of Federal Regulations.
Chief, Tax Processing Center. The ATF officer principally responsible for administering regulations in this part concerning special (occupational) tax, and also responsible for filing tax liens and issuing third-party levies, and for disbursing money due to taxpayers under the provisions of 26 U.S.C. enforced and administered by the Bureau.. Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the Department of the Treasury, Washington, DC.

I strongly suggest you obtain the whole regulation and study it.

So let us move on and see how they manipulate your IMF, if you haven't
already guessed. Who are they levying below? You? Or those mentioned above? Have you ever received this notice from the Chief Tax Processing Center? And what is the authority at the end? Why does this not appear in 26 CFR?

§ 70.162 Levy and distraint on salary and wages.
(a) Notice of intent to levy. Levy may be made for any unpaid tax only after the regional director (compliance) or the Chief, Tax Processing Center has notified the taxpayer in writing of the intent to levy. The notice must be given in person, left at the dwelling or usual place of business of the taxpayer, or be sent by certified or registered mail to the taxpayer's last known ad-dress, no less than 30 days before the day of levy. The notice of intent to levy is in addition to, and may be given at the same time as, the notice and demand described in § 70.161 of this part. (b) Jeopardy. Paragraph (a) of this section does not apply to a levy if the regional director (compliance) or the Chief, Tax
Processing Center has made a finding under § 70.161(a)(2) of this part that the collection of tax is in jeopardy.
(26 U.C. 6331)

If you are not involved in any REVENUE TAXABLE ACTIVITY expressed within this Title 27 CFR, then do you have property subject to the following and does your employer fit the above definition that has to turn over your property (wages)?

In general, salaries or wages
§ 70.163 Surrender of property subject to levy.
(a) Requirement—(1) In general. Except as otherwise provided in 26 U.S.C. 6332, relating to levy in the case of banks or life insurance and endowment contracts, any person in possession of (or obligated with respect to) property or rights to property subject to levy and upon which a levy has been made shall, upon demand of the official who made the levy, surrender the property or rights (or discharge the obligation) to the official who made the levy, except that part of the property or rights (or obligation) which, at the time of the demand, is actually or constructively under the jurisdiction of a court because of an
attachment or execution under any judicial process. >......

(d) Person defined. In addition to the definition given in § 70.11 of this part, the term ‘‘person,'' as used in 26 U.S.C.A 6332(a) and this section, includes an officer or employee of a corporation or a member or employee of a partnership, who is under a duty to surrender the property or rights to property or to discharge the obligation. In the case of a levy upon the salary or wages of an officer, employee, or elected or appointed official of the United States, the District of Columbia, or any agency or instrumentality of either, the term ‘‘person'' includes the officer or employee of the United States, of the District of Columbia, or of such agency or instrumentality who is under a duty to discharge the obligation. As to the officer or employee who is under such duty, see § 70.161(a)(4)(I) of this part. (26 U.S.C. 6332)

Ok my friends, doesn't this last sentence say it all? And you thought you were a taxpayer because of the code sections and never realized the code sections have no force or effect of law until a regulation is written by some agency that wants to use a section out of 26 USC, which is a catch all hodge- podge book of separate laws. I believe I will leave you alone for I have number 4 that I am working on in this series.

Sincerely
The Informer.