Where is The US Treasury?

QUESTIONS FROM SOLARI REPORT SUBSCRIBERS:

“The US Treasury ‘home-office’ is actually located in Puerto Rico and is not a US agency. Looking in 27 CFR 250.11 again for the definition of ‘Secretary’ as found in all the above. The defining term for ‘Secretary’ is, ‘The Secretary of the Treasury of Puerto Rico.’ That man is not Timothy Geithner. Who does Timothy Geithner work for?”

“Please tell us why both the Federal Reserve and the IRS are headquartered in Puerto Rico.”

COMMENT BY DAVID LIECHTY

A number of websites make the assertions that the US Treasury is based in Puerto Rico (Where is that illusive [sic] US Treasury? Can you say Puerto Rico?? The PPJ Gazette (28 April 10); Exactly Where is that US Treasury? Liberty News Online (18 April 10)) and that it and/or the IRS is a holdover of a trust of some kind created during prohibition in Puerto Rico, and originally employed to collect taxes on alcohol there (IRS is Not a U.S. Government Agency; 31 Questions and Answers About The Internal Revenue Service; I.R.S. : The Real Facts ; IRS Revenue Agent Reveals IRS is a Fraud). The sites further assert that the Secretary of the US Treasury, the US Treasury itself, and the IRS are somehow subservient to the Secretary of the Treasury of Puerto Rico.

The sites seem to base their conclusions solely on the definitions of “Secretary,” “Revenue Agent,” and “Secretary or his delegate” found in 27 Code of Federal Regulations (“CFR”) 250.11. This section, however, deals with “Liquors and Articles from Puerto Rico and the Virgin Islands” and is part of the Bureau of Alcohol, Tobacco, and Firearm provisions. It does not appear on its face to have any other relation to the US Treasury in general, or the Internal Revenue Service in particular. The section defines “Secretary” as “Secretary of the Treasury of Puerto Rico”, “Revenue Agent” as “Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico,” and “Secretary or his delegate” as “The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part.”

The websites go so far as to claim that this is the only definition of “Secretary” in either the CFR or the U.S. Code, and assert that the Secretary of the US Treasury has no legal status in the Federal Government, including over the Internal Revenue Service, implying that the Secretary of the Treasury of Puerto Rico is the real power over the US Treasury.

However, this is incorrect. In 26 USC 6301 it states that “[t]he Secretary shall collect the taxes imposed by the internal revenue laws,” and 26 USC 7701(a)(11)(B) defines “Secretary” to mean “the Secretary of the Treasury or his delegate.” One of the sites I.R.S. : The Real Facts indicates that Secretary of the Treasury G. K. Humphrey created the IRS in 1972 through Treasury Order: 150-06, thus indicating that the IRS (or Bureau of Internal Revenue, as it was then known) was created under the authority of US law. Though this specific Treasury Order was canceled in August, 2005, when the name of the Bureau was changed to the Internal Revenue Service, others, such as Treasury Order: 150-10 are still in effect, and indicate the Secretary of the (US) Treasury’s authority to effect administration and enforcement of Internal Revenue laws, and delegation of that authority to the Commissioner of Internal Revenue.

There seems to be no evidence that the Secretary of the Treasury of Puerto Rico has ultimate jurisdiction over the US Treasury, the Secretary of the US Treasury, or the US Internal Revenue Service. Additionally, there seems to be no support for the assertion that the Federal Reserve is headquartered in Puerto Rico.