Page 94 - Fruits from a Poisonous Tree

78 Fruit from a Poisonous Tree

does not derive his position from one of these sources is not an officer of the
United States in the sense of the constitution.”
In this case, Smith was found not to be an officer because neither the
president nor the head of his department appointed him:
“There must be, therefore, a law authorizing the head of a department to
appoint clerks of the collector before his approbation of their appointment
can be required.” No such law is in existence.
It is thus very clear that the constitution as well as a variety of decisions of
the courts have provided the basic parameters to determine who is precisely
an officer of the United States. See United States v. Lee, 106 U.S. 196, 220, 1
S.Ct. 240 (1882). (“All the officers of the government, from the highest to the
lowest, are creatures of the law and are bound to obey it.”) Norton v. Shelby
County, 118 U.S. 425, 441, 6 S.Ct. 1121 (1886) (“There can be no officer,
either de jure or de facto, if there be no office to fill”); and N.L.R.B. v. Coca-
Cola Bottling Co. of Louisville, 350 U.S. 264, 269, 76 S.Ct. 383 (1956):
“Officers normally means those who hold defined offices. It does not
mean the boys in the back room or other agencies of invisible government,
whether in politics or in the trade-union movement.”
This case is the reason why 26 U.S.C., §7803, exists. But, remember, no
statute exists regarding the appointment of others by the Commissioner.
This is perhaps why you will not find any evidence that an IRS agent
has taken an oath of office, required of all Officers of the United States
Government. If one exhibits an oath, that individual is most likely serving in
the capacity of a Federal Marshal.
If law did not create the IRS and the Officers of the IRS are not Officers
of the United States Government, under what authority do they exist?
Congress did not create the Bureau of Internal Revenue and Internal
Revenue Service. These are not organizations or agencies of the Department
of the Treasury or of the federal government. They operate through pure
trusts, administered by the Secretary of the Treasury (Trustee). The Settlor of
the trusts or the Beneficiary or Beneficiaries are unknown. According to the
law governing trusts, that information does not have to be revealed.

TITLE 31 USC

The organization of the Department of the Treasury can be found in Title
31 USC, §3. You will not find the Bureau of Internal Revenue, the Internal
Revenue Service, the Secret Service, or the Bureau of Alcohol Tobacco and