Creation of the IRS
Have you ever wondered where the Internal Revenue Service came from? What led to its creation? Who was involved? Why was it formed?
It Started With a Thought
(3) By common parlace [sic] and understanding of the time, an office of the importance of the Office of Commissioner of Internal Revenue was a bureau. The Secretary of the Treasury in his report at the close of the calendar year 1862 stated that 'The Bureau of Internal Revenue has been organized under the Act of the last session...' Also it can be seen that Congress had intended to establish a Bureau of Internal Revenue, or thought they had, from the act of March 3, 1863, in which provision was made for the President to appoint with Senate confirmation a Deputy Commissioner of Internal Revenue 'who shall be charged with such duties in the bureau of internal revenue as may be prescribed by the Secretary of the Treasury, or as may be required by law, and who shall act as Commissioner of internal revenue in the absence of that officer, and exercise the privilege of franking all letters and documents pertaining to the office of internal revenue.' In other words, 'the office of internal revenue' was 'the bureau of internal revenue,' and the act of July 1, 1862, is the organic act of today's Internal Revenue Service. Federal Register: 37 Fed. Reg. 20925 (Oct. 5, 1972) Internal Revenue Manual 1100
According to this statement, "Congress thought it had created this agency”. In fact, the only office created by the act of July 1, 1862, was the Office of the Commissioner; neither the Bureau nor the Service was actually created by any of these acts.
At the state level, a duly constituted office of state government must be created either by the state constitution itself or by some legislative act.
Court Cases
One of the requisites is that the office must be created by the constitution of the state or it must be authorized by some statute. (1899)
State ex rel. Key v. Bond, 118 S.E. 276 (W. Va. 1923)
A position is a public office when it is created by law.
Unless the office existed there could be no officer either de facto or de jure. A de facto officer is one invested with an office; but if there is no office with which to invest one, there can be no officer. An office may exist only by duly constituted law. (1926)
NORTON v. SHELBY COUNTY , 118 U.S. 425 (1886)
There can be no officer, either de jure or de facto, if there be no office to fill.
GLAVEY v. US , 182 U.S. 595 (1901)
The law creates the office, prescribes its duties.
COCHNOWER v. US , 248 U.S. 405 (1919)
Primarily we may say that the creation of offices and the assignment of their compensation is a legislative function... And we think the delegation of such function and the extent of its delegation must have clear expression or implication.
Labor Board v. Coca-Cola Bottling Co., 350 U.S. 264 (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.
Scully v. United States, 193 F. 185, 187 (D.Nev. 1910)
There can be no offices of the United States, strictly speaking, except those which are created by the Constitution itself, or by an act of Congress.
I urge you to check these cases out for yourself and see if they contain the language cited.
