The "governing statutes,"
in the case of IRS, include, but
are not necessarily limited to:
- The Administrative Procedure Act itself1;
- The Paperwork Reduction Act; and,
- The Federal Records Act; and,
- The National Archives Act; and,
- The Freedom of Information Act, and,
- The Privacy Act.
And also certain Acts governing other agencies in particular, but which affect IRS:
- The Social Security Act;
- The Immigration and Nationality Act; and,
- The IRS Restructuring and Reform Act; and,
- The Wagner-Peyser Act; and,
- The Railroad Retirement Act.
IRS must, of course, also comply — in all respects — with the Act of August 16, 1954:
- The Internal Revenue Code.
We’ll start with that, and the duties imposed upon those administering it.
1 "Annotations" under the Administrative Procedure Act require federal agencies to take, "official notice," of "governing statutes". This means that IRS — although this is true of ALL Acts governing ALL agencies — must be officially aware of, AND COMPLY WITH, the Acts of Congress specified above.