Important Notice: Our web hosting provider recently started charging us for additional visits, which was unexpected. In response, we're seeking donations. Depending on the situation, we may explore different monetization options for our Community and Expert Contributors. It's crucial to provide more returns for their expertise and offer more Expert Validated Answers or AI Validated Answers. Learn more about our hosting issue here.

Why should requests for tax records go to the IRS when the Secretary of the Treasury is authorized by law to make tax assessments?

April 26, 2017assessments authorized IRS Law records requests Secretary tax Treasury

0

Posted

Why should requests for tax records go to the IRS when the Secretary of the Treasury is authorized by law to make tax assessments?

1 Answer

0

Posted

The Internal Revenue Code (Title 26) at 7701(a)(11) explains the use of the terms “Secretary of the Treasury” and “Secretary”, which are used throughout the Code. The latter term is defined as meaning the Secretary of the Treasury “or his delegate.” The Secretary of the Treasury, by special delegation authority, has ordered that the Commissioner of the Internal Revenue Service shall be responsible for all matters relating to the administration and enforcement of the internal revenue laws. Therefore, all tax records are under the custody of the IRS.