END THE FED: Congressman Thomas Massie and Senator Mike Lee Reintroduced Bills to Audit and Abolish The Federal Reserve Bank & END THE IRS
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Understanding IRS Employee Categories: Statutory vs Non-Statutory
March 5, 2025 | By AIM
The Internal Revenue Service (IRS) operates under legal mandates that outline certain employee categories required by statute, while others are established under general authority. Below, we break down these categories by work type, including job titles where possible, to address the statutory requirements and distinguish between mandatory and non-statutory employees.
We are publishing this to inform our highly-knowledgeable AIMCat audience that many, many more IRS employees can be terminated because they were established under 'general authority'. Think CHEVRON OVERREACH here. Employee categories inside the IRS that have not been created by STATUTE, rather through 'general authority' overreach, can be immediately dismissed.
Chevron Ruling Hides Crimes and Corruption of the Past
These are positions or categories explicitly established or required by law, crucial for the IRS’s core functions:
• Our research suggests that statutory categories include roles like appeals officers and special agents, essential for independent appeals and criminal investigations.Mandatory per Statute
• The evidence leans toward non-statutory categories including revenue agents and customer service representatives, hired to support various IRS functions.
These are positions or categories explicitly established or required by law, crucial for the IRS’s core functions:
• Taxpayer Advocacy Service (TAS): Assists taxpayers in resolving issues, mandated by Section 7803(c) of the US Code.• Titles: National Taxpayer Advocate, Regional Taxpayer Advocate, Case advocates, other TAS staff.
• Chief Counsel's Office: Provides legal advice, established by the IRS Restructuring and Reform Act of 1998.
• Titles: Chief Counsel, Assistant Chief Counsels, Attorney-advisers, Paralegals, support staff.
• Chief of Staff's Office: Manages day-to-day operations, also established by the 1998 Act.• Titles: Chief of Staff, Deputies, Advisors, support staff.
• Appeals Function: Ensures independent dispute resolution, mandated by the 1998 Act.• Titles: Appeals officers, support staff for appeals.
• Criminal Investigation (CI): Conducts criminal tax investigations, with authority rooted in law.• Titles: Special agents, support staff for CI.
• Chief Financial Officer (CFO) and Staff: Manages finances, required by the Government Management Reform Act of 1994.• Titles: Chief Financial Officer, Financial managers, Accountants, support staff.
• Chief Information Officer (CIO) and Staff: Oversees IT, required by the Clinger-Cohen Act of 1996.Non-Statutory Categories• Titles: Chief Information Officer, Information technology specialists, support staff.
These are positions created under the IRS’s general authority to support its operations, not specifically mandated by law:
• Wage and Investment (W&I): Handles individual tax matters.• Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
• Small Business/Self-Employed (SB/SE): Serves small businesses and self-employed individuals.• Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
• Large Business and International (LB&I): Manages large corporations and international tax issues.• Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
• Tax Exempt and Government Entities (TE/GE): Handles tax-exempt organizations and government entities.• Titles: Revenue agents, Tax examiners, Customer service representatives, support staff.
• Other Support Functions: Includes administrative roles like human resources and procurement.This breakdown highlights that while some roles are legally required, many are essential for operational support but not explicitly mandated, reflecting the IRS’s flexibility in staffing.• Titles: Human resources specialists, Procurement analysts, Facilities managers, etc.
Background and Legal Framework
Below, we link to the statutory requirements for the Internal Revenue Service (IRS) and its employee categories, distinguishing between those mandated by law and those established under general authority. The analysis is based on a thorough review of relevant US Code sections, the IRS Restructuring and Reform Act of 1998, and other federal legislation.
The IRS, established within the Department of the Treasury under Section 7802 of Title 26, US Code (U.S. Code: Title 26 – INTERNAL REVENUE CODE | U.S. Code | US Law | LII / Legal Information Institute), is responsible for tax collection and enforcement. Its organizational structure and employee categories are influenced by several key laws, including the Internal Revenue Code, the IRS Restructuring and Reform Act of 1998 (H.R.2676 – 105th Congress (1997-1998): Internal Revenue Service Restructuring and Reform Act of 1998 | Congress.gov | Library of Congress), the Government Management Reform Act of 1994 (Govinfo), and the Clinger-Cohen Act of 1996 (Govinfo).
The distinction between statutory and non-statutory categories hinges on whether the position or category is explicitly established by law. Statutory categories, such as TAS, Chief Counsel, and appeals officers, are directly tied to legal mandates, ensuring core functions like taxpayer advocacy and legal counsel are fulfilled.
Non-statutory categories, like revenue agents and customer service representatives, are created under general authority to support the IRS's operational needs, reflecting the flexibility given to the agency to adapt to its workload.
Please go to AIM to learn more.
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