Code of Federal Regulations Parallel Index of Authorities

Table 1 for relevant United States Code statutes

Statute Description Application Regulations

Title 4, United States Code (Flag, Seal, Government & States)

105 State sales tax authority in federal area (Buck Act § 105-113))
NO REGULATIONS
106 State income tax taxing authority NO REGULATIONS
107 Exemption of United States & entities NO REGULATIONS
108 United States retains jurisdiction NO REGULATIONS
109 Exemption for Indians reserved NO REGULATIONS
110 Definitions (includes "fedral area" at (e)) NO REGULATIONS
111 U.S. consents to federal employee income tax NO REGULATIONS
112 Consent for State compacts for prevention of crime
NO REGULATIONS
(No regulation applicable to state republics
for any 4 USC § 101-117 statute)

Title 26, United States Code (Internal Revenue Code)

63 Taxable income defined NO REGULATIONS
1441 Withholding of tax on nonresident aliens 26 CFR Parts 1, 31 & 301
1442 Withholding of tax on foreign corporations 26 CFR Part 1
1443 Foreign tax-exempt organizations NO REGULATIONS
1461 Liability for withheld tax NO REGULATIONS
3101 Rate of tax (Federal Insurance Contributions; Chpt. 21)
NO REGULATIONS
3111 Rate of tax NO REGULATIONS
3201 Rate of tax (Railroad Retirement Tax Act; Chpt. 22)
NO REGULATIONS
3211 Rate of tax (Tax on Employee Representatives) NO REGULATIONS
3221 Rate of tax (Tax on Employers) NO REGULATIONS
3301 Rate of Tax (Federal Unemployment Tax Act; Chpt. 23)
20 CFR Part 601
3306 DEFINITIONS ("employer", etc., applicable to Chpt. 23)
NO REGULATIONS
3401 Definitions (Collection of Income Tax at Source of Wages; Chpt. 24)
26 CFR Parts 1, 31 & 301
3402 Income Tax Collected at Source 26 CFR Part 31
6020 Return Prepared by the Secretary 27 CFR Part 53, 70
6201 Assessment Authority 27 CFR Part 70
6203 Method of Assessment 27 CFR Part 70
6212 Notice of deficiency NO REGULATIONS
6213 Restrictions applicable to deficiencies; petition to Tax Court
NO REGULATIONS
6214 Determinations by Tax Court NO REGULATIONS
6215 Assessment of deficiency found by Tax Court NO REGULATIONS
6301 Collection Authority 27 CFR Part 70, 24,
25, 250, 270, 275
6303 Notice and Demand for Tax 27 CFR Part 70

6321 Liens for Taxes 27 CFR Part 70

6331-43 Levy and Distraint 27 CFR Part 70
6601-02 Interest on Underpayment 27 CFR Part 70, 170
6651 Failure to File Tax Return or Pay Tax 27 CFR Part 70,

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 24, 25, 194
6671 Penalty Assessed as Tax, Person Defined 27 CFR Part 70
6672 Failure to Collect and Pay Over Tax 27 CFR Part 70
6701 Penalties for Understatement of Tax 27 CFR Part 70
6702 Frivolous Income Tax Return NO REGULATIONS
6703 Rules Applicable to Penalties Under 6700-6702 NO REGULATIONS
6671 Rules for application of assessable penalties 27 CFR Part 70
6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
27 CFR Part 70
6673 Sanctions and Costs Awarded by Courts NO REGULATIONS
7201 Attempt to Evade or Defeat Tax NO REGULATIONS
7203 Willful failure to File Return, Supply Information or Pay Tax
NO REGULATIONS
7207 Fraudulent Returns 27 CFR Part 70
7208 Counterfeiting NO REGULATIONS
7212 Interference with Adm. of I.R. Laws 27 CFR Part 170, 270, 275,
285, 290, 295, 296
7213 Unauthorized disclosure of information 27 CFR Part 197
7401 Judicial Proceedings Authorization 27 CFR Part 70
7402 Court's Jurisdiction to Enforce Summons NO REGULATIONS
7403 Judicial Action to Enforce Lien 27 CFR Part 70
7421 Prohibition of suits to restrain assessment or collection
NO REGULATIONS
7422 Civil actions for refund NO REGULATIONS
7423 Repayments to officers or employees 27 CFR Part 70
7424 Intervention (U.S. may intervene where not party to suit)
27 CFR Part 70
7425 Discharge of liens (judicial process) 27 CFR Part 70
7426 Civil actions by persons other than taxpayers 27 CFR Part 70
7427 Income tax return preparers NO REGULATIONS
7428 Declaratory judgments relating to status & classification of
organizations under section 501(c)(3), etc. NO REGULATIONS
7429 Review of jeopardy levy or assessment procedures
27 CFR Part 70
7430 Awarding of costs and certain fees 27 CFR Part 70
7441 STATUS (establishes U.S. Tax Court as Title I Court)
NO REGULATIONS
7454 Burden of Proof in Fraud, Foundation Manager, and Transferee cases
NO REGULATIONS
7601 Canvass of District for Taxable Persons 27 CFR Part 70
7602 Examination of Books and Witnesses 27 CFR Part 70, 170, 296
7603 Service of Summons Enforcement Officers 27 CFR Part 70, 170, 296
7621 Internal Revenue Districts NO REGULATIONS
7701 Definitions (general list) NO REGULATIONS
7802 Commissioner of Internal Revenue: Assistant Commissioner
(Employee plans & exempt organizations) NO REGULATIONS
7803 Other Personnel NO REGULATIONS
7804 Effect of Reorganization Plans 26 CFR Part 1

Title 28, United States Code (Judicial Process)

96 NO REGULATIONS
516 Justice Dept. litigation authority 28 CFR Part 0 & 50
1340 NO REGULATIONS
1345 NO REGULATIONS
1346 Judiciary & Judicial Procedure; & Appendix (federal prisoners)
28 CFR Part 543
National Guard 32 CFR Parts 536, 842

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1391 NO REGULATIONS
1396 NO REGULATIONS
1498 Armed Forces; and Appendix 10 CFR Part 782
1581 Customs Duties 19 CFR Parts 4, 177
1581i Customs Duties 19 CFR Part 19
1608 Foreign Relations and Intercourse 22 CFR Part 93
2201(a) NO REGULATIONS
2410 NO REGULATIONS

Application determined by 5 USC § 552, et seq. & 44 USC § 1501, et seq.; 44 USC § 1505(a) specifies
that when regulations aren't published in the Federal Register, application is to federal agencies and
officers, agents and employees of federal agencies. For the Internal Revenue Code, 26 CFR Part 1 relates
to 26 USC subtitle A tax; part 31 relates to subtitle C tax; part 301 relates to electronic filing. Those
sections with 26 CFR regulations prescribe authority for administration of income and related tax (IRS);
those with 27 CFR regulations pertain to subtitle E excise taxes administered by BATF. Sections that have
no regulations are mandatory and/or enforceable only in the federal United States, inclusive of the District
of Columbia and U.S.-owned territories. Title 28 USC statutes included in this index demonstrate the
limited authority of the Attorney General (U.S. attorneys) and U.S. district courts (Title I courts) within
the territorial bounds of the fifty state republics. The necessity for regulations was emphasized by the U.S.
Supreme Court in California Bankers Ass'n. v. Schultz, 416 U.S. 21, 26, 94 S.Ct. 1494, 1500, 39
L.Ed.2d 812 (1974): "Because it has a bearing on our treatment of some of the issues raised by the parties,
we think it important to note that the Act's civil and criminal penalties attach only upon violation of
regulations promulgated by the Secretary; if the Secretary were to do nothing, the Act itself would impose
no penalties on anyone." However, the state republics operate on their corporate side as de facto
(unlawful) federal States, with income and other tax premised on the notion of the states being Federal
areas (See 4 USC § 110(d) & (e); RE: Humble Oil & Refining Company v. Robert S. Calvert, 464
S.W.2d 170). There is no constitutional authority or authenticity to the "fictional" de facto federal State
within the de jure state republics. "It is a well established principle of law that all federal legislation
applies only within the territorial jurisdiction of the [federal] United States unless a contrary intent
appears." Foley Brothers v. Filardo, 336 U.S. 281 (1949). Also, refer to 5 USC § 556(d): "When
jurisdiction is challenged the burden of proof is on the government." (See also, McNutt v. G.M., 56 S.Ct.
789, 50 L.Ed. 1135) See definitions at 31 CFR § 1.51-2 & 1.52-2 for distinction between de facto federal
States and de jure state republics. One federal agency cannot use regulations prescribed for another (1
CFR § 1.1). IRS presumption of authority within de jure state republics premised on the notion of the
states being "federal areas" by federal agency districting process, under 4 USC § 110(e) has no legitimacy
as federal government cannot constitutionally encroach on state sovereignty nor can states legitimately
grant federal government authority not specifically prescribed by the Constitution, per New York v.
United States, 505 U.S. __, 120 L Ed 2d 120, 112 S. Ct 2408 (1992). Also, Howard v. Commissioners of
the Sinking Fund of the City of Louisville 344 US 624, 97 L Ed 627, 73 S Ct 465 (1953): "The cession
of jurisdiction over its lands by a state to the United States cedes only such jurisdiction as the United
States is able to acquire for its purposes under the Constitution."