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Internal revenue code

Federal statutes pertaining to taxes that are imposed by the federal government are compiled into Title 26 of the United States Code. This title is commonly referred to as the “Internal Revenue Code” or, often by tax practitioners, as the “Code”.

The Code consists of 11 subtitles that address both substantive and procedural aspects of federal tax law. The largest subtitle of the Code is Subtitle A, which provides rules for the imposition and calculation of the federal income taxes (one of several levels of income taxes that are imposed in the United States by the federal government and by state and local governments). Other significant subtitles are Subtitle B, which governs the federal estate and gift taxes; Subtitle C, which governs the federal employment taxes and mechanics for the collection of the federal income taxes; Subtitle D, which governs the federal excise taxes; and Subtitle F, which governs the procedures and administration of the federal taxes.

"Eddie Ferrand and William Kennedy appeal their convictions following a jury trial for conspiracy to assist in the preparation and presentation of false income tax returns . . . ."

"Ferrand and Kennedy . . . contend that their convictions are invalid because Title 26 of the United States Code was not passed into positive law and its statutory provisions therefore do not have the force and effect of law.  Congress's failure to enact Title 26 into positive law [by voting on its precise language and structure as a whole] does not impugn the validity or enforceability of the laws set forth in that title.  A law listed in the current edition of the United States Code is prima facie evidence of the law of the United States."

"The defendants have not alleged that there are any inconsistencies between Title 26 and the IRC as passed and amended. Thus, the defendants' challenge to the applicability of Title 26 is without merit."

United States v. Ferrand, 284 F. App'x 177, 178, 178-79 (5th Cir. 2008).