[mnchicago]

Exactly where is the determination by the IRS that it
has lawful force and effect, where the IRC of 1954 was
styled “an Act of Congress” “to revise the IR laws of
the ‘United States’,” when “an Act of Congress” is policy
and not law? See FRCP, Rule 54

FRCP = Federal Rules of Civil Procedure.

“An Act of Congress” is only applicable in the
federal “United States” (aka the District of Columbia and
its territories). There is no reference to the 50 States
of the Union. (Check THAT out, AndyK!)

From an 1884 S C case:

“This statute is one of universal application within the
territorial limits of the “United States,” and is not
limited to those portions which are within the
exclusive jurisdiction of the national government,
such as the district of Columbia. Generally speaking,
within any state of the Union the preservation of the
peace and protection of people and property are the
functions of the state government, and are not part
of the primary duty, at least, of the nation. The laws
of Congress in respect to those matters do not
extend into territorial limits of the states, but have
force only in the District of Columbia, and other
places that are within the exclusive jurisdiction of the
national government.
Caha v United States, 152 US 211, 215 (1894)
[Emphasis added]

Again, nowhere in the 50 States of the Union does
Congress have exclusive jurisdiction. Congress does
have exclusive jurisdiction and plenary power in the
federal “United States,”composed of the District of
Columbia, the Commonwealth of Puerto Rico, Virgin
Islands, Guam and Samoa.