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News Link • TAXES: Federal

How to Read the Internal Revenue Code:THE SEARCH FOR LIABILITY IN THE INTERNAL REVENUE CODE

• The PPJ Gazette
Fundamental #1 – internal revenue is a part of the customs. Customs gains revenue for the government by collecting importing duties from foreign countries. Internal revenue gains revenue for the government by collecting importing duties from the U.S. possessions – thus a source of “internal revenue” from the government’s point of view. In other words, internal revenue is under the foreign commerce clause. The Constitution in Article I, section 8 grants the federal government jurisdiction over foreign commerce, interstate commerce, and trade with the Indians. The three commerce jurisdictions are cited separately in title 28 USC, “Judiciary and Judicial Procedure”, chapter 85, “District Courts; Jurisdiction”. Section 1336, “Surface Board Transportation Orders”, which was renamed from “Interstate Commerce Commission’s Orders” in late 1995, is the interstate commerce jurisdiction. Section 1362, “Indian Tribes”, is obviously the trade with the Indians commerce jurisdiction. Section 1340

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