IRS Employees Lack Credentials Killer Explanation And Examples
IRS Employees Lack Credentials. For Example, They Have No Pocket Commission Or The Wrong Color Identification Badge
The Law: The authority of IRS employees is derived from Internal Code provisions, Treasury Regulations, and other re delegations of authority (such as delegation orders). The authority of IRS employees is not contingent upon such criteria as possession of a pocket commission or a specific type of identification badge.
Relevant Case Law:
Oropeza v. Commissioner, T.C. Memo. 2008-94, 95 T.C.M. (CCH) 1367 (2008)- in this collection due process case, the taxpayer was ordered to pay a fine of $10,000 for arguing only frivolous and groundless arguments, including the argument that he never received the pocket commissions of the IRS agents, which is one of the “patently spurious” issues petitioner raised.Gunselman v. Commissioner, T.C. Memo. 2003-11, 85 T.C.M. (CCH) 756 (2003) – appeals officer at collection due process hearing does not have to produce enforcement pocket commission for himself or for the Service employee who signed the notice of lien filing.