The IRS is not an agency of the Federal Government and the Federal
Government has stated so in open court. This fact was presented in the United States District Court for
the District of Idaho, Civil No. 93-405-E-EJL, DIVERSIFIED METAL PRODUCTS, INC. v. INTERNAL
REVENUE SERVICE.
It might also interest one to know that the IRS cannot apply force against a tax payer without a court order,
either. Quoting from the above court decision, “…absent an effort to seek enforcement through a federal
court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer
who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by
a federal court order…[a taxpayer] can not be held in contempt, arrested, detained, or otherwise punished
for refusing to comply with the original IRS summons, no matter the taxpayer’s reasons, or lack of reasons
for so refusing.”