[net.taxes] Legal Power of the IRS

merrill@raja.DEC (The Font stops here.) (02/04/86)

The IRS works for the TREASURY which works for the EXECUTIVE branch of
the government, yes?  Is that the basis for saying that what the IRS 
does is "illegal"?  Thus the IRS has the full power of the EXECUTIVE
branch of the government behind them, you'd be well advised not to 
defy the IRS unless you have a CONSTITUTIONAL grounds on which basis
to ask the JUDICIAL branch for an opinion.

In the same way, the LEGISLATIVE branch makes "laws" which could be judged
"illegal" by the JUDICIAL branch, but only on constitutional grounds.
You could say that IRS "rules" are not "law" until tested, but why???