Assessment Authority

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Derivations from the Revised Statues regarding IRC sections §6201, §6321, and §6331

Derivations from the Revised Statues of the United States of 1874

as Applicable in the Internal Revenue Codes of 1939 and 1986,

regarding sections §6201, §6321, and §6331.

1.Assessment Authority -- Assessment authority rests in Title 26 USC §6201.
Section §6201 of the Internal Revenue code is derived from section 3182 of the Revised Statutes of 1874. The types of taxes authorized by Congress to be assessed are described in the Statutes at Large enacted on Dec. 24, 1872, chap. 13, sec. 2, vol. 17, page 402 which describes authorized assessment of taxes by the Secretary and apply only to tobacco and distilled spirits.
The original intent of Congress has not changed as there has been no amendment to the Statute at Large to date.

2.Liens - Authority to Lien for Taxes rests in Title 26 § 6321.
The Internal Revenue Code, Section 6321, was derived from the 1954 code, which was derived from section 3670 of the 1939 code. (Joint committee on Taxation, Derivations of Code Sections of the 1939 and 1954 code, 1992, U.S. Government).
Section 3670 of the 1939 code was derived from section 3186 of the Revised Statutes of 1874 (R.S. 1874) and was termed “Lien for Taxes”. This section was derived from the actual Statute passed by Congress on July 13, 1866. This Act identifies only excise taxes on cotton and distilled spirits as lienable. This Act was amended by an act dated May 29, 1928, Vol. 45 of the Statutes at Large, page 875, C 852, Section 613 to amend the method of lien. The act does not change the taxes authorized by Congress to create a lien per the Original Statute at Large of 1866, namely excise taxes on cotton and distilled spirits.

3. Levy by Distraint — Authority to levy by distraint rests in Title 26 USC § 6331(a).
Section §6331(a) was derived from the 1954 code, which was derived from Sections 3310, 3660, 3690, 3692 and 3700 of the 1939 Code. (Joint Committee on Taxation, Derivations of Code Sections of the 1939 and 1954, 1992, U.S. government)
Section 3690 is the single identifying section on the species of tax, which can be collected by distraint and was derived from Revised Statutes of 1874 section 3187 and is titled “Taxes collectible by distraint”. The actual Statute at Large enacted by Congress which conclusively reveals Congressional intent as to taxes authorized to be collected by levy and distraint was enacted on July 13, 1866 and refers with specifically only to taxes on cotton and distilled spirits. (Sec Chapter 184, Section 9, vol. 14, pages 98, and 106 of the Act). The Statute at Large has not been amended to this date. Therefore, the original intent of Congress has not changed.

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The above Statutes are in harmony with the official Federal Register Index that shows the implementing regulations for Title 26. The implementing regulation for Title 26 Sections 6201, 6321 and 6331 is Title 27 Part 70, which is a regulation that applies only to the Bureau of A1cohol Tobacco, and Firearms. This agency collects stamp taxes, which is the species of tax applicable to cotton and distilled spirits. According to 1 CFR 1 § 21.21 each agency shall publish its own regulations and may not cross- reference to another agency unless it meets the exceptions as published in the Federal Register.