Internal Delegation Orders

One of the primary uses of Delegations of Authority is evidence you can use. But evidence, in the sense of a criminal investigation, is seldom condemnatory in and of itself; that is to say, that any one piece of EVIDENCE is only a link in a long chain. Now its true that if you found a person standing over a dead body with a smoking gun in his hand and a bullet hole in the dead body, the “evidence” might be conclusive. However, few cases are ever that clear-cut, especially in reference to the “Internal Revenue Service”.

With the IRS we don’t have a “smoking gun” piece of evidence, and therefore we must rely upon a “chain of evidence” to prove our points. Since we can start with the REALLY GOOD hypotheses that they have acted, not just unlawfully, but illegally and outside of their jurisdiction and scope of statutorily delegated authority, we use these pieces of evidence to prove this working theory.

But, it is often NOT what “is”, but what it “isn’t” that leads us to the next question and the next piece in the chain. For example: You get a summons to appear for an audit. You request a copy of the Delegation f Authority to issue the summons. The response is a Delegation of Authority which states that so-and-so has the authority to issue an administrative summons, you look at yours and discover that so-and-so is indeed the signing officer. Now you ask for a copy of the definition of an administrative summons, and to see an original, blank with al portions attached, not just the portion which they send out to you.

Perhaps you will discover that it isn’t a summons at all, but an exhibit from the Chief Counsel’s Directives Manual (CCD o Manual) for “Obtaining Evidence from Abroad Administratively.” Now you ask for copies of the forms used to communicate internally with each other, which were used to determine that either the records did not exist or that they didn’t have to give them to you (whichever is applicable).

Its like a knitted garment. Any loose thread, no matter how small or insignificant, needs to be gently tugged and pulled at until the whole garment is a pile of loose thread at your feet.

Maybe you get a Notice of Lien and find out that the signer did not have a Delegation of Authority. You ask for a Job Description. Then you ask for a Revenue Agents Report(raw, not redacted). Then you ask for a complete count of all notices of lien that have been signed by the person that lacks the authority to sign even one of them. Keep tugging. Sooner or later it will become too embarrassing for them to be standing naked before an inspecting and critical world.