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
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@altavista.net
website: http://supremelaw.com
copy: Supreme Law School
The Internet
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