UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 97-60698
Summary Calendar
JAMES E. STAFFORD,
Petitioner-Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
Appeal from the United States District Court
For the Northern District of Texas
(4778-95)
June 3, 1998
Before POLITZ, Chief Judge, WIENER and EMILIO M. GARZA, Circuit Judges.
PER CURIAM:*
James E. Stafford appeals an adverse decision of the United States Tax
Court, contending that the Commissioner of Internal Revenue has no authority to
collect income tax forcefully from individuals and, thus, the notice of deficiency
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH
CIR. R. 47.5.4.
at bar is without lawful effect. Stafford maintains that Title 26 of the United States
Code has not been enacted, and the implementing regulations set forth in Title 27
of the Code of Federal Regulations only apply to the Bureau of Alcohol, Tobacco
and Firearms.
We reject Stafford’s inane contention that the Internal Revenue Code has not
been enacted, Title 26 of the United States Code is the law, and the contention that
it should not be enforced is frivolous.1 Further, Title 27 regulations are not the
exclusive source of the government’s authority to act. Title 26 of the Code of
Federal Regulations authorizes the Internal Revenue Service to implement Title 26
of the United States Code.2 The IRS thus has both statutory and regulatory
authority to assess and collect taxes from individuals, Stafford’s suggestions to the
contrary notwithstanding.
The judgment appealed is AFFIRMED
1
See Ryan v. Bilby, 764 F.2d 1325 (9th Cir. 1985).
2
26 C.F.R. § 1.0-1, et seq.
2