Origins and Authority of the Internal Revenue Service, Form #05.005

8/15/2019 Origins and Authority of the Internal Revenue Service, Form #05.005

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Jrc icls fla Futgjrc ty jd tge C lterlf` [evelue ̂ ervcne (C .[. .̂) Rfie ; jd 47Njpyrcigt ^jverecilty Eaunftcjl fla Aedelse Mclcstry, gttp8//seam.jri


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"F tfx, cl tge ielerf` ulaerstflacli jd tge term fla fs usea cl tge njlstctutcjl, scilcdces fl exfntcjl djr tge suppjrt jd tge ijverlmelt.Qge wjra gfs lever tgjuigt tj njlljte tge exprjprcftcjl jd mjley drjm jle irjup djr tge keledct jd fljtger."_U.^. v. Kutèr, ;39 U.^. 6 (63>4)]

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" Qj ̀fy wc tg jle gfla tge pjwer jd ijverl melt jl tge prjperty jd tge nctczel, fla wctg tge jtger tj kestjw ct jl d fvjrea clacvcauf` s.. csljl e tge ̀ ess rjkkery kenfuse ct c s ajle ulaer tge djrms jd ̀ fw fl a cs nf`` ea tfxftcjl. Qgcs cs ljt ̀ eics̀ ftc jl. C t cs f aenree ul aerèics`ftc ve djrms. "_@jfl Fssjncftcjl v. Qjpeof, ;2 Yf``. 455 (6791)]


‐Qge preselt fssfu`t upjl _QG ED Q jd] nfpctf` _ky f njrruptea sjncf`cst ijverlmelt] cs kut tge keicllcli. C t wc` ` ke kut tge steppclistjle tj jtgers ̀ frier fl a mjre sweepcl i , ul tc` jur pj`ctcnf` njltest wc`` kenjme wfr jd tge pjjr f ifclst tge rcng? f wfr jd irjwclicltelscty fla kctterless. _. . .]

Qge èics`ftcjl, cl tge acsnrcmclftcjl ct mfoes, cs n`fss èics`ftcjl. Ygelever f acstclntcjl cs mfae cl tge kuraels f `fw cmpjses jr cl tgekeledcts ct njlders jl fly nctczels ky refsjl jd tgecr kcrtg, jr wef`tg, jr re`cicjl, ct cs n`fss èics`ftcjl, fla èfas clevctfk`y tj jppresscjlfla fkuses, fla tj ielerf` ulrest fla acsturkflne cl sjncety.” _Rj``jno v. Dfrmers @jfl fla Qrust , 659 U.^. 1;3 (6735) ]


‐Qgel tfx nj`èntjrs f`sj nfme tj ke kfptczea, fla sfca tj gcm _Hesus /Ija ], ‗Qefnger, wgft sgf`` we aj:] Fla ge sfca tj tgem, ‗Nj`ènt lj mjre tgfl wgft cs fppjcltea djr yju.–” _@uoe >86;-6>, Kckè, LOHT]


‐ Cleptjnrfny (cl-ep-tjn'-rf-ny) - f system jd ijverlmelt wgere tge èfst nfpfkè tj èfa fre eèntea ky tge èfst nfpfkè jd prjauncli,fla wgere tge memkers jd sjncety èfst `coe`y tj sustfcl tgemse`ves jr sunneea, fre rewfraea wctg ijjas fla servcnes pfca djr ky tgenjldcsnftea wef`tg jd f acmclcsgcli lumker jd prjauners.

^yljlyms8 Eèntcè aysdulntcjl. ‐ _ÊAM Rj`ctcnf` Acntcjlfry]

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QFK@E JD NJLQELQ^ ....................................................................................................................... > @C^Q JD QFK@E^ .................................................................................................................................. > QFK@E JD FUQGJ[CQCE^ ................................................................................................................. 1 6. Cltrjauntcjl ................................................................................................................................... 61 ;. Ijverlmelt Jriflczftcjl ............................................................................................................ 61

;.6 Gcstjry jd tge Aepfrtmelt jd tge Qrefsury ........................................................................................................... 65 ;.; ênretfry jd tge Qrefsury ...................................................................................................................................... ;4 ;.> Clterlf` [evelue êrvcne ...................................................................................................................................... ;3 ;.1 Aepfrtmelt jd Hustcne ........................................................................................................................................... ;3 ;.5 Ulctea ^tftes Acstrcnt Njurt .................................................................................................................................. >2 ;.4 Qrefsury Jriflczftcjl Ngfrts ............................................................................................................................... >6 ;.9 Ygel aca tge ‐Kurefu jd Clterlf` [evelue (KC[)” kenjme tge ‐Clterlf` [evelue êrvcne (C[^)”: ................... >6

>. Krced Gcstjry jd tge C[^ ................................................................................................................ >4 1. ^tftutjry evcaelne ......................................................................................................................... >4

1.6 U.^. Njae Qctè >68 C[^ Cs ljt Rfrt jd tge Aept jd tge Qrefsury ......... ........... .......... ........... .......... ........... .......... .. >4 1.; Dfcr Aekt Nj`èntcjl Rrfntcnes Fnt (DANRF) ....................................................................................................... >3

1.> 63>3 Clterlf` [evelue Njae ................................................................................................................................. 12 1.1 Dreeajm jd Cldjrmftcjl Fnt fla Famclcstrftcve Rrjneaures Fnt ........................................................................ 16 1.5 @eif` Aedclctcjl jd ‐[evelue Fielt” .................................................................................................................. 16

5. [e`ftcjlsgcp jd C[^ tj KFQD ....................................................................................................... 1; 4. C[^ Djrm 6212 cs djr deaerf` terrctjrces fla pjssesscjls, ljt Ulcjl stftes ............................ 15 9. Lj Clterlf̀ [evelue Acstrcnts wctgcl ^tftes jd tge Ulcjl ......................................................... 15 7. Ygy tge C[^ Gfs LJ Eldjrnemelt Futgjrcty Yctgcl ̂ tftes jd tge Ulcjl ............................ 19 3. Ncvc` ̂ ervcne ̂ tftus jd C[^ Emp`jyees ........................................................................................ 5; 62. Nfl tge C[^ use tge Qrefsury ̂ ef`: ............................................................................................ 5> 66. Ygft tge Njurts ̂ fy Fkjut C[^ Futgjrcty ................................................................................ 51

66.6 U.^. ̂ upreme Njurt .............................................................................................................................................. 51 66.; Deaerf̀ Ncrnuct Njurts ........................................................................................................................................... 51

66.> Deaerf̀ Acstrcnt Njurts .......................................................................................................................................... 55 6;. AJH Gfs Lj Futgjrcty tj Rrjsenute Qfx Nrcmes Fifclst Flyjle jtger tgfl tge

Ijverlmelt–s Jwl Jddcners fla Emp`jyees ............................................................................. 54 6>. Ygft Njliress ̂ fys Fkjut tge C[^ ............................................................................................ 53 61. Lfme jd ‐C[^” Acal–t Njme drjm Fly @fw. Ct wfs MFAE UR ............................................. 4> 65. Cd ljt fl jriflczftcjl wctgcl tge U.^. Aepfrtmelt jd tge Qrefsury, tgel wgft exfnt`y cs tge

C[^: ................................................................................................................................................ 45 64. Njlnùscjls .................................................................................................................................... 44 69. [esjurnes djr Durtger [ekuttf` fla [esefrng ........................................................................... 47

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Qfkè 68 Rrcvftczftcjl jd tge Aepfrtmelt jd tge Qrefsury .......... ........... .......... ........... .......... ........... .......... ........... .......... ....... 64 Qfkè ;8 Fielnces wctg clvestciftcve hurcsacntcjl fs jd Dekrufry ;22; ................................................................................. 59 Qfkè >8 Fielnces wctg clvestciftcve hurcsacntcjl fs jd Hu`y ;225 .......... .......... ........... .......... .......... ........... .......... ........... ..... 57



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1tg fla 5tg Fmelamelt ......................................................................................................................................................... >65tg Fmelamelt ................................................................................................................................................................ >2, >6Frt. TC, n`. > ........................................................................................................................................................................... 49Frtcnè 6, êntcjl 7, N`fuse 69 ............................................................................................................................................... 17Frtcnè 1, ên. >, N`. 6 ............................................................................................................................................................ 14Ecigteeltg Fmelamelt .......................................................................................................................................................... >4U.^. Njlstctutcjl (6979), Frtcnè 6, êntcjl 7, N`fuse 6 ........................................................................................................ 44U.^.F. Njlstctutcjl ................................................................................................................................................................ 61U^F Njlstctutcjl ................................................................................................................................................................... 14

^tftutes

‐Clterlf` [evelue Fnt”, Ng. 663, 6; ^tft. 1>;, cl Fuiust jd 6746 ........................................................................................ 496; ^tft 1>; .............................................................................................................................................................................. >4

6; U.^.N. §6 ........................................................................................................................................................................... >96; U.^.N. §6;6 ....................................................................................................................................................................... 646; U.^.N. §149 ....................................................................................................................................................................... ;;6; U.^.N. êntcjls 6;6, 163 fla 149 ..................................................................................................................................... ;;65 U.^.N. §643;f(4) ............................................................................................................................................................... >365 U.^.N. §643;f(4)(N) ......................................................................................................................................................... >365 U.^.N. §1; ......................................................................................................................................................................... ;>65 U.^.N. §4>9n ..................................................................................................................................................................... ;>69 ^tftutes ft @frie 126, 1;la Njliress, êsscjl CCC Ngfpter WCCC (Aenemker ;1, 679;) .................................................... >467 U.^.N. §§6>16 „ ‗Drfuas fla swclaès– ............................................................................................................................ 4467 U.^.N. §6661 ..................................................................................................................................................................... 1167 U.^.N. §6346 ..................................................................................................................................................................... 4567 U.^.N. §6346-6347 ............................................................................................................................................................ 44

67 U.^.N. §;27 ....................................................................................................................................................................... ;767 U.^.N. §>96 ....................................................................................................................................................................... ;567 U.^.N. §4 ........................................................................................................................................................................... 1667 U.^.N.F. §§;63 & 356 ...................................................................................................................................................... 4463 U.^.N. §;296 ..................................................................................................................................................................... >9; U.^.N. §§197, 451 ............................................................................................................................................................... ;>; U.^.N. §§42n->, 42e-6f fla 42e-6k..................................................................................................................................... ;6; U.^.N. §42n->, (f) (6) tgru (n) ............................................................................................................................................. ;6; U.^.N. §42e ......................................................................................................................................................................... ;2; U.^.N. §42e-6f ft f (6), (;), (a) (6) & (K), (N) fla (N) (;) ................................................................................................. ;6; U.^.N. §42e-6k .................................................................................................................................................................... ;6; U.^.N. Ngfpter 1 ................................................................................................................................................................. ;2;; U.^.N. §;74 ....................................................................................................................................................................... ;9;; U.^.N. §;74f ............................................................................................................................................................... 69, ;9;; U.^.N. §;74f(a) ................................................................................................................................................................. ;;;; U.^.N. §>>62, DJJQLJQE ; ........................................................................................................................................... ;2;; U.^.N.F. §§;74 fla ;74f .................................................................................................................................................. 44;; U.^.N.F. §;4;n(k) ............................................................................................................................................................. 44;; U.^.N.F. §;4>f ................................................................................................................................................................. 44;; U.^.N.F. §;71 ................................................................................................................................................................... 45;; U.^.N.F. §;74d .................................................................................................................................................................. 44;; U.^.N.F. §;79 (6393 Ea.) ft pi. ;16................................................................................................................................. 45;; U.^.N.F. §466(n)(6)(cc) ..................................................................................................................................................... 44



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51 ^tft 6;>6 ............................................................................................................................................................................ ;;51 ^tft ;>6, fs fmelaea 9; ^tft. 724? 34 ^tft 6247, 6275 ..................................................................................................... ;;42 ^tft 6126 et seq. ................................................................................................................................................................ 69Fnt Jnt. ;7, 6363, ng 75, tctè CCC, sen. 67, 16 ^tft. >;; ......................................................................................................... 64Fnt jd Hu`y 6, 674;, ng. 663, 6; ^tft. 1>; .............................................................................................................................. 51Fnt jd Hule 62, 63;6, ng 67, tctè CCC, 1; ^tft. ;> .......... .......... ........... .......... .......... ........... .......... ........... .......... ........... .......... .. 69Fnt jd Mfrng >, 63>>, ng ;6;, 19 ̂ tft. 6569 .......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... ....... 69Fnt jd Mfy ;3, 63;2, (ng. ;61 16 ^tft ;51) ........................................................................................................................... 65Famclcstrftcve Rrjneaures Fnt, 5 U.^.N. §55>(f).................................................................................................................. 13Frtcnè C jd tge Rgc`cppcle Njmmcsscjl Fnt, Fnt Lj. 6673, aftea 6321 ................................................................................ 11Aercvftcjls jd Njae êntcjls jd tge Clterlf` [evelue Njaes jd 63>3 fla 6351, @ctciftcjl Qjj` #23.266 ........................... 47Emerielny Kflocli [e`ced Fnt jd Mfrng 3, 63>>, 17 ^tft. 6 ................................................................................................ ;7Equf` Emp`jymelt Jppjrtulcty Fnt jd 639; ........... ........... .......... ........... .......... ........... .......... .......... ........... .......... ........... ..... 51Dfcr Aekt Nj`èntcjl Rrfntcnes Fnt (DANR) ........................................................................................................................... >3Deaerf` F`njgj` Famclcstrftcjl Fnt ...................................................................................................................................... >4Deaerf` F`njgj` Famclcstrftcjl Fnt cl Aenemker 63>5 ........................................................................................................ >4Deaerf` Dclflncli Kflo Fnt jd 639> (6; U.^.N. §;;7>) ....................................................................................................... >9Deaerf` [eicster Fnt, 11 U.^.N. §6525(f) .............................................................................................................................. 13Deaerf` [eserve Fnt cl 636> .................................................................................................................................................. ;7Djrecil Fielts [eicstrftcjl Fnt jd 63>7 ............................................................................................................................... 44Djrecil Fielts [eicstrftcjl Fnt, ;; U.^.N. §466 ................................................................................................................. ;7

Dreeajm jd Cldjrmftcjl Fnt ................................................................................................................................................... 16Ielerf` Fpprjprcftcjls Fnt (Mfy ;3, 63;2) .......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... ....... ;7Gcstjrcnf` Deaerf` Clnjme Qfx Fnts, Dfmc`y Iufracfl De``jwsgcp ....................................................................................... 47Clterlf` [evelue Njae (Qctè ;4) ........................................................................................................................................... 11Clterlf` [evelue Njae jd 63>3, sentcjls >627 (f) fla >6;1 (f) ............................................................................................ 64Clterlf` [evelue Njae jd 6351 .............................................................................................................................................. 45Clterlf` [evelue Njae jd 6351, êntcjl 4566 ....................................................................................................................... 67Clterlf` [evelue Njae, êntcjls 9;26 tgrjuig 9;23 ............................................................................................................ 59Clterlf` [evelue Njae, ûktctè F ......................................................................................................................................... 17Clterlf` [evelue Njae, ûktctès F tgrjuig N ...................................................................................................................... 69Clterlf` [evelue êrvcne [estrunturcli fla [edjrm Fnt jd 6337, Ruk. @. Lj. 625-624, Qctè C, §6226, 66; ^tft. 473

(6337) ................................................................................................................................................................................ 55C[ Njae §4>21 „ ‗Dfcr tfx nj`èntcjl prfntcnes– ..................................................................................................................... >3

C[^ [estrunturcli fla [edjrm Fnt jd 6337 (R[F 37), R.@. Lj. 625-;24, ên. 662;, 66; ^tft. 475, 439 (Hu`y ;;, 6337) ... >3Hjles Fnt (Ruertj [cnj) .......................................................................................................................................................... ;1Huacncfry Fnt jd 6973, ng. ;2, sen. >5, 6 ^tft. 9>, 3;-3> (6973) ......... ........... .......... ........... .......... ........... .......... .......... ........... 57Jvermfl Fnt jd 636> ............................................................................................................................................................. 5>Rrjgckctcjl Fnt jd 63;4 .......................................................................................................................................................... >4Ruk. @. 74 „ >47, §6, 9> ^tft. 419 ............................................................................................................................................ >7Ruk. @. 74-929, êpt. 4, 6342, 91 ^tft. 72; ............................................................................................................................ ;2Ruk. @. 77 „ 1;4, §>25(>3), 97 ^tft. 1;9 .................................................................................................................................. >7Ruk. @. 31 „ 155, §6324(k)(6>)(K), 32 ^tft. 67>1 .................................................................................................................... >7Ruk. @. 39-;57, ên. 5(k), êpt. 6>, 637;, 34 ̂ tft. 6247, 6297 .......... ........... .......... ........... .......... ........... .......... .......... ..... >7, 59Ruk. @. 39-;57, ên. 5(k), êpt. 6>, 637;, 34 ̂ tft. 6247, 6275 .......... ........... .......... ........... .......... ........... .......... .......... ........... 63Ruk`cn @fw 31-541, suprf, pi. 531; ....................................................................................................................................... 44Ruk`cn @fw 31-541? @eics`ftcve Gcstjry, pi. 5349 ................................................................................................................. 45[ejriflczftcjl R`fl Lj. ;, 41 ^tft. 6;46............................................................................................................................... 69[evelue Fnt jd 63>3 .............................................................................................................................................................. 12[evelue Fnt jd 63>3, 5> ^tft. 6 ............................................................................................................................................. 16[evelue Fnt jd 63>3, 5> ^tft. 173 ......................................................................................................................................... 12[evcsea ^tftutes jd 679> ........................................................................................................................................................ 4>Qfrcdd Fnt jd 63>2 .................................................................................................................................................................. 11Qfx Fnt jd 674;...................................................................................................................................................................... 41Qctè 67 ................................................................................................................................................................................... ;1Qctè 63 U^N - Nustjms - êntcjls 646> fla 6467 ................................................................................................................ 11Qctè ;4 ............................................................................................................................................................................. 69, 16



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Qctè ;4, Clterlf` [evelue Njae, Ngfpters 46 tgrjuig 72 ..................................................................................................... 1;Qctè ;4, ên. 9725 .................................................................................................................................................................. 65Qctè ;4, êntcjl 9725 ............................................................................................................................................................ ;3Qctè ;9 ................................................................................................................................................................................... 69Qctè ;7, ên. ;496 .................................................................................................................................................................. >2Qctè ;7, ên. 52> .................................................................................................................................................................... ;3Qctè ;7, ên. 523 .................................................................................................................................................................... ;3Qctè ;7, ên. 5>6 .................................................................................................................................................................... >2Qctè ;7, êntcjl ;472 ............................................................................................................................................................ ;2Qctè ;7, êntcjl 519(6) .......................................................................................................................................................... >6Qctè ;7, êntcjl 533F............................................................................................................................................................ >2Qctè >6 ................................................................................................................................................................................... >2Qctè >6 jd tge U.^. Njae ........................................................................................................................................................ >9Qctè >6 U.^.N., §§>26->62. ................................................................................................................................................... 16Qctè >6, ên. >26 .................................................................................................................................................................... 65Qctè >6, êntcjl >26(f) .......................................................................................................................................................... >7Qctè >6, êntcjls >26->62 ........... .......... ........... .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... ........ >4, >7Qctè 1, ên. 96........................................................................................................................................................................ 65Qctè 1, ên. 9;........................................................................................................................................................................ 65Qctè 5 ..................................................................................................................................................................................... ;2Qctè 5 Fppelacx, [ejriflczftcjl R`fls, [ejri. R`fl Lj CCC jd 6312, ên. 6 fla ; ........... .......... ........... .......... .......... ........... ;;

Qctè 52 Fppelacx, ̂ en. 3 ....................................................................................................................................................... 67Qctè 52 Fppelacx, Qrfacli wctg tge Elemy Fnt jd 6369 ...................................................................................................... 63Qctè TCC jd tge Ncvc` [cigts Fnt jd 6341 ............................................................................................................................... 51U.N.N. §3->29 ........................................................................................................................................................................ 17UNN [uès ............................................................................................................................................................................. ;1U^ Njae ................................................................................................................................................................................. >7Yfr Rjwers Fnt jd 6369 ........................................................................................................................................................ 63

[eiu`ftcjls

;4 N.D.[. §6.6116-6(n) ........................................................................................................................................................... 69;4 N.D.[. §6.4269-6(f)(6) ...................................................................................................................................................... 15;4 N.D.[. §6.4269-6(f)(;) ...................................................................................................................................................... 15;4 N.D.[. §6.9;2> .................................................................................................................................................................. 59;4 N.D.[. §>26.9>;6-6 ..................................................................................................................................................... 1>, 11;4 N.D.[. §>2>.6-6 (k) ........................................................................................................................................................... 67;4 N.D.[. §>2>.6-6 (a) ........................................................................................................................................................... 67;4 N.D.[. §>2>.6-6 (d) ............................................................................................................................................................ 67;4 N.D.[. §>2>.6-6 (i) ........................................................................................................................................................... 67;4 N.D.[. §>2>.6-6 (h) ............................................................................................................................................................ 67;4 N.D.[. §>2>.6-4 ................................................................................................................................................................. 67;4 N.D.[. §>2>.6-9 ................................................................................................................................................................. 67;4 N.D.[. §426.626 .......................................................................................................................................................... ;3, 19;4 N.D.[. §426.92; ................................................................................................................................................................ 52;4 N.D.[. Rfrt >2>, >2>.6-6? >2>.6-4? >2>.6-9 ....................................................................................................................... ;>;9 N.D.[. §;26 ....................................................................................................................................................................... 41

;9 N.D.[. §;52.66 ............................................................................................................................................................ 69, 41;9 N.D.[. §;4.66 ........................................................................................................................................................ >4, 1;, 45;9 N.D.[. §92.66 .................................................................................................................................................................... 1>;9 N.D.[. §9;.66 .................................................................................................................................................................... ;5;9 N.D.[. Rfrt 119, ûk Ngfpter K ft Ngfpter CC "Kurefu jd F`njgj`, Qjkfnnj, Dcrefrms, fla Exp`jscves, Aepfrtmelt jd

HU^QCNE ........................................................................................................................................................................... >2;7 N.D.[. §2.92 ...................................................................................................................................................................... 54;7 N.D.[. ên. 2.92 ................................................................................................................................................................. 54>9 D.[. ;2432-;2341 C[^ Jriflczftcjl fla Dulntcjls (639;) .............................................................................................. 47>3 D.[. ;;72 ........................................................................................................................................................................... 64



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>3 Dea. [ei. 6659;, 6391-6 Num. Ku`. 112 ........................................................................................................................... 4>Numu`ftcve Ku`ètcl? see >9 Dea [ei. ;2342, 639;-; Num. Ku`. 7>4 ................................................................................... 4>Deaerf̀ [eicster ...................................................................................................................................................................... 1>Deaerf` [eicster, Tjùme 16, Lumker 672, jd Yealesafy, êptemker 65, 6394 ........................................................... 11, 45

Nfses

>9 Deaerf` [uès jd Aencscjl 541 .......................................................................................................................................... ;154 D.[.A. 153 ......................................................................................................................................................................... ;1Fafms v. Murpgy, 645 D. >21 (7tg Ncr. 6327) ....................................................................................................................... 5>Flljlc v. K`fs Lfaf`'s Gecrs, 31 D.;a. 56>, 565 (6st Ncr. 63>7) ........................................................................................... 5>Fsgtjl v. Nfmerjl Njulty Yfter Cmprjvemelt Acstrcnt Lj. 6, ;37 U.^. 56>, 54 ^.Nt. 73; (63>4) .................................... 19Kfoer v. Ircne, 643 U.^. ;71, ;32 , 1; ^[email protected]. 917, 952, 67 ûp.Nt.[ep. >;> ........... .......... ........... .......... ........... .......... ....... 13Kj`ès v. Qjèaj Qrust Nj., 611 Jgcj ^t. 635, 57 L.E.;a. >76, >34 ...................................................................................... 17Kjya v. U.^. 664 U.^. 464, 4>5 (6774) ......... ........... ........... .......... ........... .......... .......... ........... .......... ........... .......... ........... ..... 49Kruslcigfm v. ^tfte, 74 If.Fpp. >12, 96 ^.E.;a. 437, 92> (635;) ....................................................................................... 5;Kruul v Gflsjl, 62> D.;a. 475 .......... .......... ........... .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... ....... ;>Kunggj`tz v. Gc``, 697 Ma. ;72, 6> F.;a. >17, >52 (6312) ......... ........... .......... ........... .......... ........... .......... ........... .......... ....... 5;Kuricl v. Djrkes, ;3> Oy. 154, 643 ^.Y.;a. >;6, >;5 .......................................................................................................... 13Kurlfp v. Ulctea ^tftes, ;5; U.^. 56;, 564, 12 ^.Nt. >91, >94 (63;2).................................................................................. 5>Kutz v. Enjljmju, 1>7 U.^. 197 (6397)................................................................................................................................ 47Nfrter v. Nfrter Njf` Nj., ;37 U.^. ;>7, 54 ^.Nt. 755 (63>4) ......................................................................................... 19, 56Ngrysèr Njrp. v. Krjwl, 116 U.^. ;76, ft DL ;>.................................................................................................................. 51Njngljwer v. Ulctea ^tftes, ;17 U.^. 125, 129, >3 ^.Nt. 6>9 (6363) ................................................................................... 5>Njmmcsscjler v. Gfr`fl, 72 D.;a. 442, 44; (3tg Ncr. 63>5) .................................................................................................. 5>Njjo v. Gfrt, 614 U.^. 67>, 631 , >4 ^[email protected]. 3>1, 3>3, 6> ûp.Nt.[ep. 12 .......................................................................... 13Njjper v. Ffrjl, >57 U.^. 6 (6357) ........... ........... .......... ........... .......... ........... .......... .......... ........... .......... ........... .......... ......... 47Njyle v. ^tfte, ;; Jgcj Fpp. 14;, 65> L.E. 794, 799 (63;4) ............................................................................................... 5;Nrjwèy v. ^jutgerl [y. Nj., 6>3 D. 756, 75> (5tg Ncr. 6325) .............................................................................................. 5>Acverscdcea Metf` Njmpfly v. Q-Kjw Njmpfly Qrust, Clterlf` [evelue êrvcne,

Ncv. Lj. 3>-125 ‑ E-EH@, Ulctea ^tftes Acstrcnt Njurt, Cafgj .......................................................................................... ;3Acverscdcea Metf` Rrjaunts Cln. v. Q-Kjw Nj. Qrust, Clterlf` [evelue êrvcne, & ^teve Mjrifl, Ncvc` Lj. 3>-125-E-

EH@..................................................................................................................................................................................... 51Ajsoer v. Flarus, >1;. Mcng. 517, 92 L.Y.;a. 945, 949 (6355) .......................................................................................... 5;Ex pfrte Djlaf, 669 U.^. 564, 567, ;3 ^[email protected]. 331, 4 ûp.Nt.[ep. 717 ............................................................................... 13Ex pfrte [jyf``, 669 U.^. ;16, ;52, ;3 ^[email protected]. 747, 796, 4 ûp.Nt.[ep. 9>1 ....................................................................... 13Deaerf` Nrjp Clsurflne vs. Merrc``, >> U.^. >72 ft >71 (6319) ............................................................................................. 49Deaerf` Qrfae Njmmcsscjl v. [f`fafm Nj., ;7> U.^. 41>, 56 ^.Nt. 579 (63>6) .................................................................. 17Dcre & Nfsuf`ty Nj. v. Dcl, >16 U.^. 4, 35 @.Ea. 92;, 96 ^.Nt. 5>1, 63 F.@.[.;a. 9>7 (6356) .......... ........... .......... .......... .... >6Dcrst Lft. Kflo jd Njùmkus v. ^tfte, 72 Lek. 539, 661 L.Y. 99;, 99> (6327) ................................................................... 5;Dcrst Qrust Nj. jd @clnj`l v. ^mctg, 6>1 Lek. 71, ;99 L.Y. 94; (63>7) ............................................................................... ;7Dctts v. MnIgee, 69; U.^. 564, 5>> , 1> ^[email protected]. 5>5, 51>, 63 ûp.Nt.[ep. ;43 ................................................................... 13Dèmcli v Rfie, 52 U.^. 42>, 6> @.Ea. ;>4 ........................................................................................................................... ;6Drjst v. [fc`rjfa Njmmcsscjl jd tge ^tfte jd Nf`cdjrlcf, ;96 U.^. 57>, 531 (63;4) ............................................................. 47I`fvey v. Ulctea ^tftes, 67; U.^. 535, 429, ;6 ^.Nt. 736 (6326) .......... .......... ........... .......... ........... .......... .......... ........... ....... 5;Iufracfl @cde, 566 U.^. >95, >99, 6;7 @.Ea.;a. >36 (6331) ................................................................................................. >6Gf`percl v. Ocssclier, 424 D.;a. 663; (A.N. Ncr. 6393) ........................................................................................................ ;7

Gfmmer v. Afielgfrt, ;19 U.^. ;56, ;95 , >7 ^.Nt. 5;3, > F.@.[. 413, Fll.Nfs.6367E 9;1 .............................................. 19Gflnjno v. Eiier, 717 D.;a. 79 (4tg Ncr. 6377) .................................................................................................................... 55Gefa, Mjley Nfses, 66; U.^. 572, ;7 @.ea. 937, 5 ^. Nt >19 ............................................................................................... ;6Getrcng v. Njulty Njmm. jd Flle Frulae` Njulty, ;;; Ma. >21, 653 F.;a. 41;, 41> (6342) ........................................... 5;Gjme Kài. & @jfl Fss–l v. K`fcsae``, ;32 U.^. >37, 51 ^.Nt. ;>6, 97 @.Ea. 16>, 77 F.@.[. 6176 (63>1) ........................ ;7Cfscic v. Tfl Ae Nfrr, 644 U.^. >36, >35 , 16 ^[email protected]. 6215, 6213, 69 ûp.Nt.[ep. 535 .......... .......... ........... .......... .......... .... 13Claustrcf` Njmm. v. Frczjlf ^tfte Gcigwfy Njmm., 46 Frcz. 53, 615 R.;a. 714, 713 (631>) ............................................. 5;Hjles v. Mc``s, ;64, If. 464, 667 ^.E.;a. 171, 175 (6346) .................................................................................................... 5;Ocro v. D`jurljy, >4 Nf`.Fpp.>a. 55>, 666 Nf`.[ptr. 491, 495 (6391) .................................................................................. 5;Orfwcen v. Claustrcf` Njmm., >9; C``. 542, ;5 L.E.;a. ;9, ;3 (6312) ................................................................................... 5;



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@fle Njulty v. Jreijl, 91 U.^. 9 Yf``. 96 96 (6747) .......................................................................................................... 12@eeo v. Qgecs, ;69 Ofl. 971, 5>3 R.;a. >21, >;> (6395) ....................................................................................................... 5;@eif` Qelaer Nfses ................................................................................................................................................................ ;>@jfl Fssjncftcjl v. Qjpeof, ;2 Yf``. 455 (6791) ................................................................................................................... ;@jlsafè v. U.^., 363 D.;a. 6112, 6117 (62tg Ncr. 6332) ...................................................................................................... ;3Mfrousjl v. Kjunger, 695 U.^. 671 , 11 @.Ea. 6;1, ;2 ûp.Nt.[ep. 94 ............................................................................... 13Mfrtcl v. ^mctg, ;>3 Ycs. >61, 6 L.Y.;a. 64>, 69; (6316) .................................................................................................. 5;MnE`vfcle v. Krusg, 61; U.^. 655, 642 , >5 ^[email protected]. 396, 39>, 6; ûp.Nt.[ep. 654 ............................................................. 13MnLutt v. IMFN ;37 U.^. 697, 67;-7>, 72 @.Ea. 66>5, 54 ^. Nt. 972 (63>4) .................................................................... >6Mec`fla v. Njay, >53 Mcng. 97, 626 L.Y.;a. >>4, >16 (6342) ......... ........... .......... ........... .......... ........... .......... .......... ........... 5;Metnf`d & Eaay v. Mctnge``, ;43 U.^. 561, 14 ^.Nt. 69;, 69> (63;4) ................................................................................... 5>Mcawest Qeèvcscjl, Cln. v. Ngfmpfcil-Urkflf Njmmulcnftcjls, Cln., >9 C``.Fpp.>a. 3;4, >19 L.E.;a. >1, >7 (6394) ..... 5;Mctnge`` v. Gfrmjly, 51 U.^. 665, 6> Gjw. 665, 61 @.Ea. 95 (6756) .................................................................................. ;7Mjrrcs v. Reters, ;2> If. >52, 14 ^.E.;a. 9;3, 9>> (6317) ......... ........... .......... ........... .......... ........... .......... ........... .......... ....... 5;

L.@.[.K. v. Njnf-Nj`f Kjtt`cli Nj. jd @jucsvc`è, >52 U.^. ;41, ;43, 94 ^.Nt. >7> (6354) ........... .......... ........... .......... ....... 5> Lew Sjro v. Elj, 655 U.^. 73, 34 , >3 ^[email protected]. 72, 7>, 65 ûp.Nt.[ep. >2 .......... ........... .......... ........... .......... ........... .......... .. 13 Lewk`jno v. Kjwès, 692 Jo`. 179, 12 R.;a. 6239, 6622 .......... .......... ........... .......... .......... ........... .......... ........... .......... ......... 13 Ljrtjl v. ^ge`ky Njulty, 667 U.^. 1;5, 116, 4 ^.Nt. 66;6 (6774) ....... .......... ........... .......... ........... .......... .......... ........... ....... 5;Jo`fgjmf Ncty v. Neltury Claemlcty Nj., 697 Jo`. ;6;, 4; R.;a. 31, 39 (63>4) ................................................................. 5;Jwel v. Ncty jd Claepelaelne, 115 U.^. 4;; (6372)............................................................................................................. 47Rfttjl v. Ka. Jd Gef`tg, 6;9 Nf`. >77, >3>, 53 R. 92;, 921 (6733) ....................................................................................... 5;

Rejpè v Mnèja, 6 Gc`` >99, ;5 Yela. 17> .......................................................................................................................... ;6Rejpè v. [fpsey, 64 Nf`.;a 4>4, 629 R.;a. >77, >36 (6312) ................................................................................................ 5;Repoe v. Nrjlfl, 655 U.^. 622 , >3 @.Ea. 71, 65 ûp.Nt.[ep. >1 ......................................................................................... 13R`fllcli Ka. Jd Qp. jd Yest Mc`djra v. Qp. Njulnc` jd Qp. jd Yest Mc`djra, 6;> L.H. ûper. 6>5, >26 F.;a. 976, 971

(639>) ................................................................................................................................................................................ 5;Rj``fno v. Mjltjyf, 55 L.Y. >32, ;>1 R.;a. >>4, >>7 (6356) .............................................................................................. 5;Rj``jno v. Dfrmers @jfl fla Qrust, 659 U.^. 1;3 (6735) ........................................................................................................ ;Rjpe v. Njmmcsscjler, 6>7 D.;a. 6224, 6223 (4tg Ncr. 631>) ............................................................................................... 5>Rjrter v. Njjoe, 6;9 D.;a. 75> ljte 7 .................................................................................................................................... ;6[e Ngfpmfl, 654 U.^. ;66, ;64 , >3 ^[email protected]. 126, 12;, 65 ûp.Nt.[ep. >>6 ........................................................................ 13[e Aulnfl, 6>3 U.^. 113 , 151, suk ljm. Aulnfl v. MnNf``, >5 @.Ea. ;63, ;;;, 66 ûp.Nt.[ep. 59> ............................... 13[e Dreaercng, 613 U.^. 92, 95 , >9 ^[email protected]. 45>, 454, 6> ûp.Nt.[ep. 93> ............................................................................ 13^ngfedder v. ûpercjr Njurt cl & djr ^fltf Kfrkfrf Njulty, ;17 R.;a. 152, 15> (Nf`.Fpp. 635;) ....................................... 5;

^lyaer v. U.^., 534 D.ûpp. ;12, ;19 (L.A. Cla. 6371) ........... .......... ........... .......... ........... .......... ........... .......... ........... .......... ;3^t. @jucs Ulcjl Qrust Nj. v. Gc``, >>4 Mj. 69, 94 ^.Y.;a. 475, 473 .................................................................................... 17^tfpètjl v. Drjgmc`èr, 5> Frcz. 66, 75 R.;a. 13, 56 (63>7) ................................................................................................. 5;^tfte ex re`. Krjwl v. Kèw, ;2 Yfsg.;a. 19, 615 R.;a. 551, 554 (6311) ............................................................................. 5;^tfte ex re`. Gfmkèl v. Se`è, ;3 Yfsg.;a. 47, 675 R.;a. 9;>, 9;7 (6319) ......................................................................... 5;^tfte ex re`. Oey v. Kjla, 31 Y.Tf. ;55, 667 ^.E. ;94, ;93 (63;>) ..................................................................................... 5;^tfte ex re`. Mftgews v. Murrfy, ;57 R.;a. 37;, 371 (Lev. 635>) ........................................................................................ 5;^tfte ex re`. Reytjl v. Nullcligfm, >3 Mjlt. 639, 62> R. 139, 137 (6323) ......................................................................... 5;^tfte ex re`. ^tfie v. Mfnoce, 7; Njll. >37, 91 F. 953, 946 (6323) ..................................................................................... 5;^tfte ex. re`. Lfiè v. Oe`sey, 62; Mjlt. 7, 55 R. ;a 475, 473 (63>4) .................................................................................. 5;^tfte jd Mcllesjtf v. Krulafie, 672 U.^. 133 (6326) ........................................................................................................... 13^tfte v. Kfcèy, ;;2 ^.E.;a. 1>;, 1>5 (Y.Tf. 6395) .............................................................................................................. 5;^tfte v. Gjra, ;41 L.N. 613, 616 ^.E.;a. ;16, ;15 (6345) .................................................................................................... 5;^tfte v. Rcnoley, ;94 L.Y.;a. 1>>, 1>4 (Cjwf 6393) ............................................................................................................ 5;^tfte v. Vucll, >5 L.M. 4;, ;32 R. 974, 979 (63>2) .............................................................................................................. 5;^tepgelsjl v. ^cmjl, 1;9 D.ûpp. 149 (A. A.N. 6394) ......................................................................................................... 55û``y v. Ulctea ^tftes, 63> D. 675, 679 (A.Lev. 6362) .......................................................................................................... 5>Qfy`jr v. Njmmjlwef`tg, >25 Oy. 95, ;2; ^.Y.;a. 33;, 331 (6319) .......... .......... ........... .......... ........... .......... .......... ........... 5;Qclsèy v. Flaersjl, 696 U.^. 626, 625 , 1> ^[email protected]. 36, 34, 67 ûp.Nt.[ep. 725 ................................................................ 13Qjmfrcs v. ^tfte, 96 Frcz. 619, ;;1 R.;a. ;23, ;66 (6352) .................................................................................................... 5;Qurler v. Kflo jd Ljrtg Fmercnf, 1 Af``, 7,66, C @. Ea 967 (6933) ...................................................................................... >6Qurler v. ^tfte, ;;4 F`f. ;43, 614 ^j. 426, 42; (63>>) ......................................................................................................... 5;U.^. v. Kutèr, ;39 U.^. 6 (63>4) ............................................................................................................................................. ;



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U.^. v. Njlstfltcle, ;34 U.^. ;79 (63>5) .............................................................................................................................. 45U.^. v. Afwes, 356 D.;a. 6673, 663>(L.>)(62tg Ncr. 6336) ................................................................................................... ;3U.^. v. Euie, 111 U.^. 929, 963 (L.>)(6372)......................................................................................................................... ;3U.^. v. @f^f`è, 1>9 U.^. ;37, >27 (6397) ............................................................................................................................. ;3U.^. v. Mfsjl, 16; U.^. >36, pp. >33-122 (639>) ................................................................................................................. 51U.^. v. Yc``cfms, 521 U.^. >4, 19 (633;) .......... ........... .......... ........... .......... ........... .......... .......... ........... .......... ........... .......... .. >2Ulctea ^tftes v. Iermfcle, 33 U.^. 527 (6793) ..................................................................................................................... 5;Ulctea ^tftes v. Mjuft, 6;1 U.^. >2>, 7 ^.Nt. 525 (6777) ..................................................................................................... 5;Ulctea ^tftes v. ^mctg, 6;1 U.^. 5;5, 7 ̂ .Nt. 535 (6777) .......... .......... ........... .......... .......... ........... .......... ........... .......... ......... 5;Usea Qcre Clterlftcjlf`, Cln. v. Mfluf` Acfz-^fàflf, ajnoet lumker 39-;>17, êptemker 66, 6337 ................................. 45Tflaer @clael v. Nrews, ;25, L.Y.;a. 474, 477 (Cjwf 639>) .............................................................................................. 5;Tfrael v. [caclis, ;2 D.ûpp. 135 (E.A.Oy. 63>9) ............................................................................................................... 5>Tecx v. ^cxtg Yfra Kucàcli & @jfl Fss–l jd Lewfro, >62 U.^. >;, 42 ^.Nt. 93;, 71 @.Ea. 6246 (631 2) .......................... ;7Yfrij v. Claustrcf` Njmm., 57 C``.;a. ;>1, >69 L.E.;a. 563, 5;6 (6391) ............................................................................. 5;Yefver v. Ljrtg Keriel Qp., 62 L.H. ûper. 34, 94 F.;a. 926 (6352) .................................................................................. 5;Yeeos v. Ulctea ^tftes, ;>; U.^. >7> (6361) .................................................................................................................. 14, 52Ygcttel v. Qjm`clsjl, 642 U.^. ;>6, ;1; , 12 ^[email protected]. 124, 16;, 64 ûp.Nt.[ep. ;39 .......................................................... 13Yc``y v. Njfstf` Njrp. 52>, U.^. 6>6, 6>4->9, 669 @.Ea.;a. ;72, 66; ^.Nt. 6294 (633;) ......... ........... .......... ........... .......... .. >6Yjja v. Kursg, >5 @.Ea. 525, 523, 66 ̂ up.Nt.[ep. 9>7 .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... 13Sjulistjwl ^geet &Quke Nj. v. ^fwyer, >1> U.^. 593, 9; ^.Nt. 74>, 34 @.Ea. 665>, 19 Jgcj.Jp. 1>2, 19 Jgcj.Jp. 142,

4; [email protected]. 169, 4; [email protected]. 19>, ;4 F.@.[.;a 6>97 (635;) ............................................................................... ;7

Jtger Futgjrctces

"Dclf` Fnt jd tge Ulctea Lftcjls Mjletfry fla Dclflncf` Njlderelne" aftea Hu`y ;;, 6311 ................................................ ;9‐Yfr Jl Yfste8 Rrescaelt–s Rrcvfte êntjr ûrvey jl Njst Njltrj`”, c.e., Irfne Njmmcsscjl [epjrt, Lew Sjro,

MfnMc``fl Ruk`csgcli Nj., 6; Hfl 6371 „ C^KL 2-2;-291442-6 ...................................................................................... 4964 Fmercnfl Hurcspruaelne ;a, Njlstctutcjlf` @fw, §5; (6333) ........................................................................................... ;3>2 Fmercnfl Hurcspruaelne, p. 494 ........................................................................................................................................ ;697 Fmercnfl Hurcspruaelne ;a, Yfr, §§. ; tgru 9, 649 (6333) .............................................................................................. ;674 Njrpus, Hurcs, ênulaum (N.H.^.), Qerrctjrces, §6 (;22>) ............................................................................................ 14, 52Fntcli ̂ enretfry Yfòer ........................................................................................................................................................ 45Fireemelt Ketweel Qge Ulctea Lftcjls Fla Qge Ulctea ^tftes Jd Fmercnf [eifracli Qge Gefaqufrters Jd Qge Ulctea

Lftcjls, êntcjl 9(a) & (7) ....... ........... .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... 45

F`cel Rrjperty Nustjacfl ............................................................................................................. 69, 67, 63, ;6, ;;, ;>, ;1, ;5Fssessjr .................................................................................................................................................................................. >4Fttjrley Ielerf` .................................................................................................................... 69, 67, 63, ;2, ;;, ;1, ;5, ;3, 57K`f no–s @fw Acntcjlfry 5tg eactcjl ....................................................................................................................................... 44K`fno–s @fw Acntcjlfry, 4tg Ea. ............................................................................................................................................ 17K`fno–s @fw Acntcjlfry, ^cxtg Eactcjl, p. 576 ....................................................................................................................... 13Krettjl Yjjas Fireemelts ................................................................................................................................................... ;9Krctcsg Nj`jly C, CC, & CCC, Hfmes Mjltijmery ...................................................................................................................... ;1Kurefu jd F`njgj`, Qjkfnnj fla Dcrefrms (KFQD) ............................................................................................................... 45Kurefu jd F`njgj`, Qjkfnnj, fla Dcrefrms, Aepfrtmelt jd Q[EFÛ[S ............................................................................. >2Kurefu jd Clterlf` [evelue .............................................................................................................................................. ;>, 5>Kurefu jd Rrcsjls ................................................................................................................................................................... >2Kurefu jd Ruk`cn Aekt ............................................................................................................................................................ >9Ncvc` ̂ ervcne Njmmcsscjl ...................................................................................................................................................... 5>Nj`èntjr ................................................................................................................................................................................. >4Njmmcsscjler jd Clterlf` [evelue ........................................................................................................................................ >4Njmmcsscjler Vuery8 Ygj fla Ygft cs tge Clterlf` [evelue êrvcne: ............................................................................... 47Njliresscjlf` I`jke, 16st Njliress, ênjla êsscjl, Hule ;, 6792, pp. 114-119 ................................................................ 4>Njliresscjlf` [enjra - êlfte, Aenemker 6>, 6349, Mr. Qgurljla ..................................................................................... 45Njliresscjlf` [enjra, êlfte, êpt ;2, ;221 ........................................................................................................................ 61A.J.Q. Jraer ;;6 ................................................................................................................................................................... 1;Aen`fsscdcea U.^. Ijverlmelt [epjrt jl tge Gcstjry jd tge Kurefu jd Clterlf` [evelue, 6315, U.^. Ijverlmelt

Frngcves ....................................................................................................................................................................... 5>, 47



12/68

Jrc icls fla Futgjrc ty jd tge C lterlf` [evelue ̂ ervcne (C .[. .̂) Rfie 6; jd 47Njpyrcigt ^jverecilty Eaunftcjl fla Aedelse Mclcstry, gttp8//seam.jri


Aeèiftcjl Jraer 652-24 ........................................................................................................................................................ >4Aeèiftcjl Jraer Lj. 652-24 ................................................................................................................................................. >4Aepfrtmelt jd Hustcne ............................................................................................................................................................. ;3Aepfrtmelt Jd Qge Frmy Dceà Mfluf`, (6343) DM 16-62, pis. 6-1, ên. 6-9(k) & 6-4, êntcjl 6-62(9)(n )(6) ................. 45Aepfrtmelt Jd Qge Frmy Rfmpgèt ;9622-92, Mc`ctfry @fw [evcew, Tj`. 92 .................................................................... 44Aepfrtmelt jd tge Qrefsury .................................................................................................................................. ;3, >4, >9, >7Aepfrtmelt jd Qrefsury Jraer 652-24, aftea Hu`y 3, 635> .................................................................................................... 4>Exenutcve Jraer 62;73 ..................................................................................................................................................... 14, 52Exenutcve Jraer 791> ............................................................................................................................................................. 5>Exenutcve Jraer 3977 (> N.D.[. 631>-6317 Njmp., p.595) ................................................................................................... 67Exenutcve Jraer Lj. 622>> .................................................................................................................................................... 44Dfmc`y Iufracfl Yekscte ....................................................................................................................................................... 16Deaerf` Eldjrnemelt Futgjrcty Yctgcl ^tftes jd tge Ulcjl, Djrm #25.2>; .......................................................................... 59Deaerf` Hurcsacntcjl, Djrm #25.267 .................................................................................................................................. 5;, 47DclNEL .................................................................................................................................................................................. >9Ielerf` [enjras jd tge Aepfrtmelt jd tge Qrefsury ([enjra Irjup 54) 6973-6332, 54.6, Famclcstrftcve Gcstjry, drjm tge

Lftcjlf` Frngcves fla [enjra Famclcstrftcjl ......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... 41Ielerf` [enjras jd tge Aepfrtmelt jd tge Qrefsury, Lftcjlf` Frngcves ............................................................................... ;3Ijverlmelt Njlspcrfny tj Aestrjy tge êpfrftcjl jd Rjwers, Djrm #25.2;> ...................................................................... 56Ireft C[^ Gjfx, Djrm #66.>2;, Ngfpter 48 Gcstjry jd Deaerf` Clnjme Qfx Drfua, [fnoeteercli, fla Extjrtcjl cl tge

U^F ................................................................................................................................................................................... 47

Gcstjry jd Qrefsury Aepfrtmelt Jriflczftcjl, Dfmc`y Iufracfl De``jwsgcp ................................................................. >6, 47CMD Memkers' Vujtfs fla Tjtcli Rjwer, fla CMD Kjfra jd Ijverljrs ............................................................................. ;9Claepelaelt Qrefsury ^ystem ................................................................................................................................................ ;7Clterlf` [evelue Mfluf` (C.[.M.), êntcjl 6622 .................................................................................................................. 4>Clterlf` [evelue Mfluf` (C.[.M.), êntcjl 6666.; - Jriflcn Fnt ........... .......... ........... .......... .......... ........... .......... ........... ..... 4>Clterlf` [evelue Mfluf` (C.[.M.), êntcjl 1.62.9.;.7 (25-61-6333) .................................................................................... 5;Clterlf` [evelue êrvcne ........... .......... ........... .......... ........... .......... ;3, >6, >4, >9, 1;, 1>, 11, 19, 51, 55, 57, 4>, 41, 45, 44, 47Clterlftcjlf` Kflo Djr [enjlstruntcjl fla Aeve`jpmelt ("Qge Kflo") ............................................................................... ;9Clterlftcjlf` Mjletfry Dula's (CMD) Frtcnès jd Fireemelt ................................................................................................ ;9C[^ Nrcmclf` Clvestciftjr ...................................................................................................................................................... >2C[^ Ajnumelt 4;35 ............................................................................................................................................................... 19C[^ Djrm 6212 ....................................................................................................................................................................... 69C[^ Ruk`cnftcjl ;625 ([ev. 62-;22>) Nft. Lj. ;>796L ........................................................................................................ 61

C[^ Ruk`cnftcjl 494 ............................................................................................................................................................... 15Hjgl M. Jgmfl jd Cafgj Df``s, Cafgj .................................................................................................................................... 51@. ^ngmenoekcer & D. Ekè, Qge Kurefu jd Clterlf` [evelue 7, 12-1> (63;>) ..................................................................... 51Mfluf` ^fàflf, ênretfry jd Qrefsury jd Ruertj [cnj ......................................................................................................... 69Mfry E`èl Yctgrjw ............................................................................................................................................. 64, 69, ;;, ;5

Lew Gcstjry jd Fmercnf ......... ........... .......... .......... ........... .......... ........... .......... ........... .......... ........... .......... .......... ........... ....... ;5Jddcne jd Njmmcsscjler jd Clterlf` [evelue ........... ........... .......... ........... .......... ........... .......... .......... ........... .......... ........... ..... 4>Rrescaelt jd tge Ulctea ^tftes ................................................................................................................................................ 16[efaclis jl tge Gcstjry fla ^ystem jd tge Njmmjl @fw, [jsnje Rjula, ênjla Eactcjl, 63;5, p. 51> .................... ....... ;6[efsjlfkè Ke`ced Fkjut Clnjme Qfx @cfkc`cty, Djrm #25.229 ............................................................................................. 5;[ejriflczftcjl R`fl Lj. ; jd 635; ........................................................................................................................................ >4[ejriflczftcjl R`fl Lj. > jd 6312 ............................................................................................................................ ;;, >4, 41[jkert [ukcl .................................................................................................................................................................... 69, ;;ênretfry jd tge Qrefsury ....................................................................................................................................................... >6ênretfry jd tge Qrefsury, I.O. Gumpgrey ............................................................................................................................ 41ÊAM Exgckct #21.26> .......................................................................................................................................................... ;>ÊAM Exgckct #27.224 .......................................................................................................................................................... 49ÊAM Exgckct #62.226, Clterlf` [evelue êrvcne (C[^), ^ystems jd [enjras, Deaerf` [eicster Tj`. 44, pp. 4>971 tgrjuig

4>795 ................................................................................................................................................................................. 1;ÊAM Rj`ctcnf` Acntcjlfry ...................................................................................................................................................... ;êlfte [epjrt Lj. 3>-513, pi. 674 ........................................................................................................................................ 44êrvcne Nelter Acrentjr .......................................................................................................................................................... ;1^jverecilty Djrms fla Clstruntcjls Jl`cle, Djrm #62.2218 Gcstjry êntcjl ........................................................................ 47



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Jrc icls fla Futgjrc ty jd tge C lterlf` [evelue ̂ ervcne (C .[. .̂) Rfie 6> jd 47Njpyrcigt ^jverecilty Eaunftcjl fla Aedelse Mclcstry, gttp8//seam.jri


Qfx Drfua Rreveltcjl Mfluf`, Djrm #24.227 ....................................................................................................................... 61Qfx Drfua Rreveltcjl Mfluf`, Djrm #24.227, Ngfpter 9 ...................................................................................................... 57Qge Ngced Fssessmelt Jddcner................................................................................................................................................ ;1Qge Lew Gcstjry jd Fmercnf, Qge Cldjrmer .......................................................................................................................... ;6Qge [jl Rfu` Mjley Kjjo, pis. ;52-;56 ............................................................................................................................. 44Qge Ulctea ^tftes Ijverlmelt Mfluf`, 6332/36, pi. >75 .................................................................................................... 44Qge Yjro fla Hurcsacntcjl jd tge Kurefu jd Clterlf` [evelue, U.^. Ijverlmelt Rrcltcli Jddcne, 6317 ....................... ;3, 47Qrflsfntcjl Njae 652 ............................................................................................................................................................. 15Qrefsury Aeèiftcjl Jraer Lj. 652-62 .................................................................................................................................. 44Qrefsury Aeèiftcjl Jraer Lj. 36 ......................................................................................................................................... 45Qrefsury Jraer (Q.J.) 6;2-26 (aftea 4/4/9;) ......................................................................................................................... 1>Qrefsury Jraer 6;2-26 ............................................................................................................................................... 1;, 1>, 45Qrefsury Jraer 6;2-26, (f relumkercli jd A.J.Q. Jraer ;;6) .............................................................................................. 1;Qrefsury Jraer 652-2;, Exgckct #21.261................................................................................................................................ 19Qrefsury Jraer 652-24, aftea Hu`y 3tg, 635> ......................................................................................................................... 11Qrefsury Jraer Lj. 652-2; .............................................................................................................................................. 19, 56Qrefsury Jraer Lj. 652-24 .................................................................................................................................................... 41Qrefsury Jraer Lj. 652-27 .................................................................................................................................................... >9Qreftcse jl Ijverlmelt, Hje` Qcddfly, Djrm #66.;29, p. 13, êntcjl 97 ........... .......... ........... .......... ........... .......... ........... ..... 56U.^. Fttjrley.......................................................................................................................................................................... ;1U.^. Fttjrley, Ketty G. [cngfrasjl ....................................................................................................................................... 55

U.^. Fttjrleys– Mfluf` .......................................................................................................................................................... 57U.^. Fttjrleys– Mfluf` (U.^.F.M.), êntcjl 4 -6.222 ........................................................................................................... 54U.^. Fttjrleys– Mfluf` (U.^.F.M.), êntcjl 4 -1.;92 ........................................................................................................... 54U.^. Fttjrleys– Mfluf` (U.^.F.M.), êntcjl 3 -1.6>3, Aepfrtmelt jd Hustcne....................................................................... 59U.^. Aepfrtmelt jd Fircnu`ture ............................................................................................................................................. 44U.^. Acstrcnt Njurt .................................................................................................................................................................. >2U.^. Ijverlmelt Mfluf` (6332/36), pp. 172 & 176 ............................................................................................................. 44U.^. [epjrts, Claex tj Famcrf`ty [uès, Fnt jd ;>A jd Fuiust, 671;, Ngfpter 677 ............................................................. ;1U.^. ̂ upreme Njurt ......................................................................................................................................................... >3, 19Ulctea Lftcjls Ngfrter, Frtcnè ;, êntcjl 9 .......................................................................................................................... 44Ulctea ^tftes Aepfrtmelt jd tge Qrefsury Jriflczftcjlf` Ngfrt ........................................................................................... >6



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6. Cltrjauntcjl6

Qge C[^ df`se`y n`fcms tgft ‐Njliress” ifve ct (stftutjry) futgjrcty tj nj`ènt deaerf` clnjme tfxes. êe tge dj``jwcli djr jle;exfmpè8>

C[^ Ruk`cnftcjl ;625 ([ev. 62-;22>) Nft. Lj. ;>796L

Ye wc`` njlnùscve`y prjve cl tgcs ajnumelt wctg nreackè, clnjltrjvertckè evcaelne puk`csgea ky tge Ulctea ^tftes1Ijverlmelt tgft85

6. ûng n`fcms fre df`se.4;. Qge C[^ gfs lj stftutjry futgjrcty tj excst.9>. Qge C[^ cs ljt fl ‐fielny” wctgcl tge Ulctea ^tftes ijverlmelt. 71. Qge njurts fre `ycli tj tge puk`cn fkjut tge jrcicl jd tge C[^.35. Qge lfme ‐C lterlf` [evelue êrvcne ” gfs lever keel futg jrczea cl fly elfntmelt jd Njliress.624. Qge Aepfrtmelt jd Hustcne gfs lj aeèiftea futgjrcty tj prjsenute tfx nrcmes jl kegf`d jd tge C[^.669. Qge C[^ gfs lj `fwdu` futgjrcty tj eldjrne fly prjvcscjl jd Clterlf` [evelue Njae ûktctè F wctgcl stftes jd tge Ulcjl.6;

Fs yju refa tgcs ajnumelt, espencf``y tge exnerpts drjm tge U.^. ûpreme Njurt wgcng fre njltfclea ft tge ela, pèfse kefr6>

cl mcla tgft tge U.^.F. Njlstctutcjl cs tge ûpreme @fw jd tge @fla fla wgelever yju tgclo f deaerf`, stfte, jr `jnf`61 ijverlmelt Jddcncf` gfs vcj`ftea yjur Njlstctutcjlf` [cigts, espencf``y yjur Njlstctutcjlf` [cigt tj se`` yjur `fkjr fla tj65efrl f `cvcli, f`wfys kefr cl mcla tge wcsajm njltfclea cl tge dj``jwcli qujte, wgcng fppefrea cl tge Njliresscjlf` renjra64

„ êlfte, cl êptemker ;221, tj wct869

"...Qgcs Njlstctutcjl cs tge djulaftcjl upjl wgcng efng stjle jd jur ijverlmelt cs ̀ fca. Ct cs jur kearjno. Ct tjunges every67afy jd yjur `cves...Qgcs Njlstctutcjl tjunges everyafy, every gjur, every mclute jd yjur `cves. Rrfntcnf``y everytgcli yju63aj cs mfae pjssckè ky jr cs iufrflteea jr cs prjtentea ky tgcs Njlstctutcjl. Ct cs tge prcsm tgrjuig wgcng efng fnt jd jur;2Ijverlmelt sgjuà ke exfmclea fla huaiea...";6_Njliresscjlf` [enjra, ̂ elfte, ̂ ept ;2, ;221];;

Qry lever tj djriet tge djreijcli famjlctcjl kenfuse cd yju aj djriet ct, yju put yjur `cde fla yjur `ckerty, fla tge `cves fla;>`ckertces jd yjur dfmc`y fla `jvea jles, ft ireft rcso.;1

Cd yju wjuà `coe mung mjre aetfcèa treftmelt jd tge C[^ drfua fla mjre tjj`s djr dcigtcli ct, we gcig`y renjmmela tge;5dj``jwcli ajnumelt jl jur wekscte8;4

Qfx Drfua Rreveltcjl Mfluf` , Djrm #24.227gttp8//seam.jri/Djrms/DjrmClaex.gtm

Ljw, èt us keicl jur dfsnclftcli hjurley.;9

;. Ijverlmelt Jriflczftcjl;7

Qge "system" jd tge Ulctea ^tftes cs jle jd tfxftcjl fla nfl fppefr tj ke mjre tgfl njmp`cnftea espencf``y tj tgjse yju;3 pernecve tj oljw jr sgjuà oljw gjw tgcs "system" dulntcjls jr wjros kenfuse mjst jd tgjse wgj yju pfy tj oljw ct fntuf``y>2lj ljtgcli fkjut tge fntuf` system. Qgey hust oljw gjw tj aj tge tgcli tgey fre se``cli tj yju fla ij tj tge lext n`celt.>6

Qgere cs f refsjl wgy Fttjrleys wc`` ljt mfoe fly system ngflicli represeltftcjls fifclst tge Aepfrtmelt jd Hustcne's>; prjmjtcjl jd tge system, fla cts eldjrnemelt, fla tgft cs kenfuse tge `cnelse cs wjrtg mjre tj tge Fttjrleys tgel fly>>scliè n`celt –s mjley. >1

Sju must stfrt sjmewgere. Usuf``y tge stfrtcli pjclt cs wgft ifve rcse tj yjur sctuftcjl wgcng nfusea yju tj elnjulter tge>5"system" cl tge dcrst p`fne. C wc`` use tge C[^ fs fl exfmpè sclne everyjle oljws tgft pfrt jd tge system excsts ft èfst cl>4tgejry.>9

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Djr tge purpjse jd tgcs emfc` èt–s presuppjse yju ectger aca ljt dcè ("ae`cver") f tfx djrm njltfclcli tge cldjrmftcjl sjui gt6 ky tge C[^'s "cldjrmftcjl nj`èntcjl request" "djrm" jr yju dfcèa tj pfy ("ae`cver") tge njrrent fmjult tge cldjrmftcjl;nj`èntea ky tge C[^ suiiests yju fntuf``y jwea (Y-; jr 6233).>

Qj stfrt , yju must oljw wgj ct cs tgft yju fre aef`cli wctg . @et–s nf̀ ` tgcs tge "kfnoirjula ngeno". Qge C[^ cs fl "fielny"1 kut wgj nreftea ct: Qge ûpreme Njurt fla every Njurt tj ever faaress tgcs cssue geà tge C[^ wfs nreftea ky tge ̂ enretfry5jd tge Qrefsury ("^JQQ") pursuflt tj tge ^JQQ's pjwer ft Qctè ;4, ên. 9725 tj famclcster fla eldjrne ky reiu`ftcjl tge4clterlf` revelue `fws. Qgcs mefls tge C[^ cs fl "kurefu" nreftea ky "reiu`ftcjls" fla ljt fl fielny nreftea ky9Njliress. 7

Djr exfmpè, tge Aepfrtmelt jd tge Qrefsury cs nreftea ft Qctè >6, ên. >26. Qge Aepfrtmelt jd Hustcne cs nreftea ft3Qctè ;7, ên. 526. Kjtg jd tgese "aepfrtmelts" fre "ft tge seft jd Ijverlmelt." Qge seft jd Ulctea ^tftes Ijverlmelt62njacdcea tj ke cl tge Acstrcnt jd Njùmkcf ft Qctè 1, ên. 96. 66

AJE^L'Q CQ DEE@ IJJA QJ OLJY F^

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Origins and Authority of the Internal Revenue Service, Form #05.005